2005 Files of Interest to Tax Professionals
These are informational files of interest to tax professionals. All of the files here
are from IRS's weekly Internal Revenue Bulletins (IRB). You will find the information
informative, and helpful to you in your practice.
Some of the files below are available in HTML and some in PDF format.
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| Federal rates; adjusted federal rates;
adjusted federal long-term rate and the long-term exempt rate. |
| For purposes of sections 382, 642, 1274, 1288, and other sections of the Code, tables set forth the rates for the months January thru December 2005. |
| Code Section References |
| IRB Notices with References to Code Sections 142(l), 170(f)(12), 170, 172(f)(1)(B), 223(c)(2), 274(e), 30A, 3402, 362(e)(2)(C), 362(e), 367(a), 401(a), 409A 412(b)(7)(F), 415, 4251, 457, 470, 6012, 6043A, 6662A, 6707A, 704(c)(1)(B), 707(c), 731, 734, 743, 809, 83, 901(1)(3), 936, 965, 965, |
| Corrections & Changes |
| IRB Announcements & Notices: Corrections to T.D. 9193,
Correction to Announcement 2005-53, Qualified Amended Returns; Correction, Corrections to T.D. 9207,
Correction to Table 2 of Rev. Rul. 2005-41, Correction to T.D. 9206, Section 355(e), Sections 72(p), 401-417, and 4975 of the Code,
Section 1.482-7(d)(2)(iii)(B) of the Regulations, Section 446, Section 409A, Sections 125(a) & 223(a),
Sections 6426(c), 6427(e), and 40A, and Section 6416(a)(4) of the Code |
| Disasters |
| IRB Announcements & Notices Related to Disasters such as Hurricanes Katrina, Rita, & Wilma, and the Tsunami in SE Asia |
| IRS Forms |
| IRB Announcements & Notices Relating to IRS Forms, such as Forms 8884 & Form 8835, Form 1098-C, Form 8693, Form W-4, Form 656,
2005 Form W-2, Forms 1120, 1120S, 990 and 990-PF, Form 8854, Form 8233, and Facsimile signatures on forms in the 94X series |
| Frivolous Tax Returns |
| Several Revenue Rulings related to Filing Frivolous Tax Returns, such as: use of "straw man" to avoid tax, protesting government programs or policies,
constitutionally based arguments, altering the jurat, and requesting a Social Security refund. |
| Interest Rates; Underpayments & Overpayments |
| Revenue Rulings that announce the rate of interest determined under section 6621 of the Code for each calendar quarter. Also includes the 2005 base period T-bill rate. |
| IRS Procedures |
| Announcements, Revenue Procedures, and Revenue Rulings related to IRS Procedures, such as the Compliance Assurance Process (CAP) Pilot Program, Settlement Initiatives,
the Pre-Filing Agreement Program, making Adequate Disclosures, Requesting consent to change a method of accounting, Obligations of authorized IRS e-file providers,
Abatement of interest, Trust fund recovery penalty assessments, Seeking a declaratory judgment, Reopening of examinations, Limitations period on assessments,
Section 6020, Discharge of property refund actions, Judicial remedy for wrongful levies, Interest suspension |
| LIFO; Price Indexes, & Department Stores |
| Revenue Rulings: The Monthly 2005 Bureau of Labor Statistics price indexes are accepted for use by department stores employing the retail inventory and last-in, first-out inventory methods
for valuing inventories. Reports are monthly through December |
| Tax Preparation |
| Announcements, Notices, and Revenue Procedures related to tax preparation, such as:
the Revised optional standard mileage rates for 2005, Finality of Foreign Adoptions, Advance Pricing Agreements, and
Archer MSAs & Section 220(j)(2) of the Code, Section 164(b)(5), Optional standard mileage rates, Per diem allowances, Facsimile signatures on forms in 94X series, Finality
of an adoption of a foreign-born child, Serving in a Combat Zone, Like-kind exchange of a principal residence, Automobile owners and lessees. |
| Guidance for Tax Professionals |
| IRB Notices covering subjects such as:
Code Section 7216(a), Section 1361(c)(1)(D), Section 7508A, Section 3402, Section 965, Sections 6426(c), 6427(e), and 40A,
Section 129, IRS's Industry Issue Resolution (IIR) Program, Section 1031, Section 585(a)(2)(B), Section 148,
Section 622 of the Fair and Equitable Tobacco Reform Act of 2004, Section 35, Section 10.35(b)(9) of Circular 230, Section 7702,
2005 - 2006 Guidance Priority List, and Sections 6111 and 6112. |
| Weighted Averages Interest Rates Monthly Updates |
| IRB Notices: The weighted average interest rate for the months of January thru December 2005 and the resulting permissible range of interest rates used to calculate
current liability and to determine the required contribution are set forth for each month. |
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