2005 Announcements & Notices
that Pertain to Corrections and Changes
These documents are all Announcements and Notices published in the weekly Internal Revenue Bulletin (IRB).
An "Announcement" is a public pronouncement that has only immediate
or short-term value.
Announcements are either in HTML or in the Adobe Acrobat PDF format. Internal Revenue Bulletin Summary pages are in HTML format.
| Document |
Bulletin |
Date of IRB |
 |
| |
| Announcement 2005-62(HTML) |
IRB #2005-36(HTML) |
September 6, 2005 |
| Corrections to T.D. 9193: This document contains corrections to T.D. 9193, 2005-15 I.R.B. 862, by adding the text that was inadvertently omitted from the Code of Federal Regulations. The regulations relate to the tax treatment of installment obligations and property acquired pursuant to a contract. |
| Announcement 2005-61(HTML) |
IRB #2005-36(HTML) |
September 6, 2005 |
| Correction to Announcement 2005-53: This document contains a correction to Announcement 2005-53, 2005-31 I.R.B. 258, which corrected T.D. 9186 relating to qualified amended returns. |
| Announcement 2005-53(HTML) |
IRB #2005-31(HTML) |
August 1, 2005 |
| Qualified Amended Returns; Correction: This document contains corrections to temporary regulations (T.D. 9186, 2005-13 I.R.B. 790) modifying the rules relating to qualified amended returns by providing additional circumstances that end the period when a taxpayer may file an amended return that constitutes a qualified amended return. |
| Announcement 2005-52(HTML) |
IRB #2005-31(HTML) |
August 1, 2005 |
| Corrections to T.D. 9207: This document contains corrections to T.D. 9207, 2005-26 I.R.B. 1344, relating to the definition of liabilities. |
| Announcement 2005-50(HTML) |
IRB #2005-30(HTML) |
July 25, 2005 |
| Correction to Table 2 of Rev. Rul. 2005-41: This document contains a correction to Table 2 of Rev. Rul. 2005-41, 2005-28 I.R.B. 69, relating to Farm Rates 2005. Rev. Rul. 2005-41 corrected. |
| Announcement 2005-49(PDF, 53K) |
IRB #2005-29(HTML) |
July 18, 2005 |
| Correction to T.D. 9206: This document contains a correction to T.D. 9206, 2005–25 I.R.B. 1283, which provides guidance for the filing of information returns by donees relating to qualified intellectual property contributions. |
| Announcement 2005-41(PDF, 53K) |
IRB #2005-23(HTML) |
June 6, 2005 |
| Section 355(e) of the Code: This document contains corrections to final regulations and removal of temporary regulations (T.D. 9198, 2005-18 I.R.B. 972) that relate to the recognition of gain on certain distributions of stock or securities of a controlled corporation in connection with an acquisition. |
| Notice 2005-101(PDF) |
IRB #2005-52(HTML) |
December 27, 2005 |
| Sections 72(p), 401-417, and 4975 of the Code: Retirement plans; qualification, list of changes. This notice sets forth a list of changes referred to in Rev. Proc. 2005-66 pertaining to the statutory, regulatory, and guidance changes needed for certain requests to the Service. |
| Notice 2005-99(PDF)) |
IRB #2005-52(HTML) |
December 27, 2005 |
| Section 1.482-7(d)(2)(iii)(B) of the Regulations provides an elective method whereby controlled participants of a qualified cost sharing arrangement (QCSA) may take into account the cost of certain stock-option compensation in the same amount, and as of the same time, as the fair value of the stock options reflected as a charge against income in certain audited financial statements or disclosed in footnotes to such statements. This notice extends this elective method to certain restricted shares and restricted share units. It also permits taxpayers employing the elective method to choose to determine whether stock-based compensation is related to the intangible development area by analyzing the activities of the employee recipients of the stock-based compensation by reference to financial reporting periods, identifying the related compensation on a period by period basis. |
| Notice 2005-97(PDF)) |
IRB #2005-52(HTML) |
December 27, 2005 |
| Section 446 of the Code: This notice requests comments on possible changes to Rev. Proc. 2002-9, which provides the procedures for taxpayers to request automatic consent from the Commissioner to change to certain methods of accounting. |
| Notice 2005-94(HTML) |
IRB #2005-52(HTML) |
December 27, 2005 |
| Section 409A of the Code: This notice suspends employers' and payers' reporting and wage withholding requirements with respect to deferrals of compensation under section 409A of the Code for calendar year 2005. There will be no assertion of penalties against service providers in certain circumstances. |
| Notice 2005-86(HTML) |
IRB #2005-49(HTML) |
December 5, 2005 |
| Sections 125(a) & 223(a) of the Code: This notice provides guidance on the eligibility to contribute to a Health Savings Account (HSA) during the cafeteria plan grace period described in Notice 2005-42, 2005-23 I.R.B. 1204. Rev. Rul. 2004-45 and Notice 2005-42 amplified. |
| Notice 2005-62(HTML) |
IRB #2005-35(HTML) |
August 29, 2005 |
| Sections 6426(c), 6427(e), and 40A of the Code: This notice modifies Notice 2005-4, 2005-2 I.R.B 289, by revising the guidance relating to the Certificate for Biodiesel, which is required as a condition for claiming a credit or payment under sections 6426(c), 6427(e), and 40A of the Code. This notice also provides guidance on issues related to the credit or payment that are not addressed in Notice 2005-4. This notice further modifies Notice 2005-4 relating to the Certificate of Person Buying Aviation-Grade Kerosene for Commercial Aviation or Nontaxable Use, which is required to notify a position holder of certain transactions under sections 4081 and 4082. Notice 2005-4 modified. |
| Notice 2005-24(PDF, 98K) |
IRB #2005-12(HTML) |
March 21, 2005 |
| Section 6416(a)(4) of the Code: This notice modifies Notice 2005-4, 2005-2 I.R.B. 289, by extending the transitional rule related to sales of gasoline on oil company credit cards and by making several corrections to Notice 2005-4. Notice 2005-4 provides guidance on certain excise tax provisions in the Code that were added or affected by the American Jobs Creation Act of 2004, Pub. L. 108-357. Notice 2005-4 modified. |
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