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Release Date: June 30, 2005 #05-0063 thru 05-0118
2005-0063
2005-0064
2005-0065
2005-0066
2005-0067
2005-0068
2005-0069
2005-0070
2005-0071
2005-0072
2005-0073
2005-0074
2005-0075
2005-0076
2005-0077
2005-0078
2005-0079
2005-0080
2005-0081
2005-0082
2005-0083
2005-0084
2005-0085
2005-0086
2005-0087
2005-0088
2005-0089
2005-0090
2005-0091
2005-0092
2005-0093
2005-0094
2005-0095
2005-0096
2005-0097
2005-0098
2005-0099
2005-0100
2005-0101
2005-0102
2005-0103
2005-0104
2005-0105
2005-0106
2005-0107
2005-0108
2005-0109
2005-0110
2005-0111
2005-0112
2005-0113
2005-0114
2005-0115
2005-0116
2005-0117
2005-0118
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Release Date: September 30, 2005 #05-0119 thru 05-0197
2005-0119
2005-0120
2005-0121
2005-0122
2005-0123
2005-0124
2005-0125
2005-0126
2005-0127
2005-0128
2005-0129
2005-0130
2005-0131
2005-0132
2005-0133
2005-0134
2005-0135
2005-0136
2005-0137
2005-0138
2005-0139
2005-0140
2005-0141
2005-0142
2005-0143
2005-0144
2005-0145
2005-0146
2005-0147
2005-0148
2005-0149
2005-0150
2005-0151
2005-0152
2005-0153
2005-0154
2005-0155
2005-0156
2005-0157
2005-0158
2005-0159
2005-0160
2005-0161
2005-0162
2005-0163
2005-0164
2005-0165
2005-0166
2005-0167
2005-0168
2005-0169
2005-0170
2005-0171
2005-0172
2005-0173
2005-0174
2005-0175
2005-0176
2005-0177
2005-0178
2005-0179
2005-0180
2005-0181
2005-0182
2005-0183
2005-0184
2005-0185
2005-0186
2005-0187
2005-0188
2005-0189
2005-0190
2005-0191
2005-0192
2005-0193
2005-0194
2005-0195
2005-0196
2005-0197
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Release Date: December 30, 2005 #05-0198 thru 05-0222
2005-0198
2005-0199
2005-0200
2005-0201
2005-0202
2005-0203
2005-0204
2005-0205
2005-0206
2005-0207
2005-0208
2005-0209
2005-0210
2005-0211
2005-0212
2005-0213
2005-0214
2005-0215
2005-0216
2005-0217
2005-0218
2005-0219
2005-0220
2005-0221
2005-0222
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| INFO 2005-0062(PDF, 142K) |
3/21/2005 |
| Requesting general information concerning the taxation and withholding requirements for employers who hire employees who are H-3 visa holders. |
| INFO 2005-0061(PDF, 78K) |
1/8/2004 |
| Requesting late S corporation election relief. |
| INFO 2005-0060(PDF, 78K) |
11/20/2003 |
| Requesting recognition of an election to be an S corporation. |
| INFO 2005-0059(PDF, 176K) |
10/21/2004 |
| Requesting information regarding certain qualified parking plans with reference to section 132 of the Internal Revenue Code. |
| INFO 2005-0058(PDF, 63K) |
11/18/2004 |
| Requesting recognition of an election to be an S corporation. |
| INFO 2005-0057(PDF, 69K) |
3/29/2004 |
| Requesting advice regarding Form 1099-R. |
| INFO 2005-0056(PDF, 34K) |
3/15/2004 |
| Requesting information regarding a claim for the child tax credit. |
| INFO 2005-0055(PDF, 52K) |
3/30/2004 |
| Requesting information regarding the capital gains tax with references to sections 121(a), 121(d)(3)(B) and 1.121-4(b)(2). |
| INFO 2005-0054(PDF, 41K) |
7/27/2004 |
| Requesting information regarding non-profit hospitals described in section 501(c)(3) of the Internal Revenue Code. |
| INFO 2005-0053(PDF, 78K) |
3/24/2005 |
| Requesting information regarding non-profit hospitals described in section 501(c)(3) of the Internal Revenue Code. |
| INFO 2005-0052(PDF, 137K) |
1/4/2005 |
| Requesting information as to whether a tax-exempt organization would be deemed to have satisfied the public inspection and distribution requirements as set forth in section 301.6104(d)-1 of the Procedure and Administration Regulations. |
| INFO 2005-0051(PDF, 205K) |
1/26/2004 |
| Requesting information regarding a hospital described in section 501(c)(3) of the Internal Revenue Code involved in a joint venture operating as a limited liability company. |
| INFO 2005-0050(PDF, 16K) |
2/14/2005 |
| Requesting whether (1) a stipend payment under Article 18 section 23-18-201(1) issued to eligible students is subject to federal income taxation and (2) whether the answer to issue (1) would be different under pending legislation that would classify the stipend payments as refunds of taxes for state budgeting purposes. |
| INFO 2005-0049(PDF, 13K) |
2/3/2005 |
| Requesting a private letter ruling concerning the federal income tax consequences of the sale of a remainder interest in a single family residential property. |
| INFO 2005-0048(PDF, 11K) |
3/3/2005 |
| Requesting recognition of the Taxpayer’s S election. |
| INFO 2005-0047(PDF, 9K) |
3/3/2005 |
| Requesting advice regarding § 301.7701-3 of the Procedure and Administration Regulations. |
| INFO 2005-0046(PDF, 15K) |
1/12/2005 |
| Requesting certain information regarding Article 18 (Teaching and Research), of the Convention Between the United States of America and Trinidad and Tobago for the Avoidance of Double Taxation, the Prevention of Fiscal Evasion with Respect to Taxes on Income, and the Encouragement of International Trade and Development. |
| INFO 2005-0045(PDF, 62K) |
5/19/2004 |
| Requesting rulings concerning the tax treatment of various expense reimbursements under section 62(c) and (a)(2)(A) of the Internal Revenue Code. |
| INFO 2005-0044(PDF, 9K) |
1/24/2005 |
| Requesting recognition of an election to be an S corporation. |
| INFO 2005-0043(PDF, 13K) |
2/7/2005 |
| Requesting a late S corporation election. |
| INFO 2005-0042(PDF, 13K) |
2/25/2005 |
| Requesting an S corporation election. |
| INFO 2005-0041(PDF, 13K) |
2/8/2005 |
| Requesting a late S corporation election. |
| INFO 2005-0040(PDF, 18K) |
3/2/2005 |
| Requesting information on sections 6041 and 6041A of the Internal Revenue Code. |
| INFO 2005-0039(PDF, 19K) |
2/7/2005 |
| Requesting views on a draft opinion regarding the applicability of the generationskipping transfer (GST) tax to certain group life insurance program benefits provided by the Department of Veterans Affairs. |
| INFO 2005-0038(PDF, 16K) |
2/15/2005 |
| Requesting a waiver that will allow the City of Detroit Planning and Development Department to allocate commercial revitalization expenditure amounts to Taxpayer for a commercial building placed in service in the Detroit renewal community. |
| INFO 2005-0037(PDF, 9K) |
1/10/2005 |
| Requesting recognition of Taxpayer’s election to be an S corporation. |
| INFO 2005-0036(PDF, 11K) |
1/12/2005 |
| Requesting recognition of Taxpayer’s election to be an S corporation. |
| INFO 2005-0035(PDF, 9K) |
1/10/2005 |
| Requesting recognition of Taxpayer’s election to be an S corporation. |
| INFO 2005-0034(PDF, 8K) |
3/2/2005 |
| Requesting relief for the failure to file a timely Form 2553. |
| INFO 2005-0033(PDF, 10K) |
1/10/2005 |
| Requesting recognition of an election to be an S corporation. |
| INFO 2005-0032(PDF, 17K) |
1/5/2005 |
| Requesting clarification of the definition of the word “individual” in the context of Title 26, Chapter 2, of the Internal Revenue Code (the “Code”) imposing tax on self-employment income. Definition of the word “individual” as used in sections 1401-1403 of the Code. Also a note regarding section 6017 of the Code and its use of the word “individual”, as well as a Black’s Law Dictionary (Seventh Edition) definition of the word "individual". |
| INFO 2005-0031(PDF, 14K) |
12/7/2004 |
| Requesting information concerning the law applicable to an incentive stock option (ISO) with reference to section 424 of the Internal Revenue Code. |
| INFO 2005-0030(PDF, 8K) |
1/26/2005 |
| Requesting relief for the failure to file a timely Form 2253. |
| INFO 2005-0029(PDF, 11K) |
1/4/2005 |
| Requesting recognition of an election to be an S corporation. |
| INFO 2005-0028(PDF, 7K) |
1/10/2005 |
| Requesting the retroactive revocation of Taxpayer’s S corporation election. |
| INFO 2005-0027(PDF, 7K) |
1/4/2005 |
| Requesting information regarding relief for a late S corporation election. |
| INFO 2005-0026(PDF, 7K) |
5/13/2004 |
| Requesting an S corporation election. |
| INFO 2005-0025(PDF, 14K) |
3/2/2005 |
| Requesting recognition of an election to be an entity taxable as an association with reference to section 301.7701 of the Procedure and Administration Regulations. |
| INFO 2005-0024(PDF, 17K) |
2/18/2005 |
| Requesting general information regarding the applicability of Social Security coverage to firefighters. Tthe firefighters participate in their own mandatory firefighter pension system. |
| INFO 2005-0023(PDF, 11K) |
2/25/2005 |
| Requesting recognition of an election to be an S corporation. |
| INFO 2005-0022(PDF, 76K) |
3/17/2004 |
| Requesting automatic relief in order to establish the effective tax year for an S corporation election. |
| INFO 2005-0021(PDF, 11K) |
2/23/2005 |
| Requesting information regarding the June 2004 memorandum in reference to the Flood Mitigation Assistance Program and other related programs. |
| INFO 2005-0020(PDF, 11K) |
1/24/2005 |
| Requesting recognition of an election to be an S corporation. |
| INFO 2005-0019(PDF, 17K) |
2/23/2005 |
| Requesting information regarding the June 2004 memorandum in reference to the Flood Mitigation Assistance Program, the Pre-Disaster Mitigation Program and the Hazard Mitigation Grant Program. |
| INFO 2005-0018(PDF, 28K) |
2/23/2005 |
| Requesting a determination of eligibility to exclude housing allowance from gross income in light of the perceived similarities between the functions and qualifications of deacons as described in a 1998 letter ruling. |
| INFO 2005-0017(PDF, 14K) |
1/11/2005 |
| Requesting information with concern that the recipient of a grant used to fund improvements to property under Federal Emergency Management Agency (FEMA) mitigation programs must include the grant in gross income. |
| INFO 2005-0016(PDF, 6K) |
3/7/2005 |
| Requesting information regarding the offset of bond interest income with losses incurred on sales of stock. |
| INFO 2005-0015(PDF, 114K) |
6/24/2004 |
| Requesting a ruling letter on the proper tax treatment of travel expense reimbursements paid to an employee who works out of residence in one state but who regularly travels to the taxpayer's office in another state and stays in a corporate apartment provided by the taxpayer for that time. |
| INFO 2005-0014(PDF, 17K) |
1/6/2005 |
| Requesting information on new legislation, enacted as part of the Jobs Creation Act, that provides a deduction for production costs of certain film or television productions (Section 181 of the Internal Revenue Code). Specifically, whether the benefits of the provision will be available to corporate investors, individual investors, or both. |
| INFO 2005-0013(PDF, 14K) |
12/27/2004 |
| Requesting information regarding the inclusion of income payments received from a corporation as reimbursement for the reduced market value of homes due to chemical contamination and how these payments should be reported on federal income tax returns. |
| INFO 2005-0012(PDF, 14K) |
11/15/2004 |
| Requesting clarification of the rules determining whether certain agent-drivers and commission drivers are statutory employees (section 3121(d)(3)(A) of the Internal Revenue Code (the Code)). Also requesting reconsideration of the position taken in General Counsel Memorandum (GCM) 39853 (June 20, 1991), which concludes that route ownership is not an investment in facilities that exempts a worker from statutory employee status if the investment is substantial. |
| INFO 2005-0011(PDF, 10K) |
3/14/2005 |
| Requesting information about deducting the cost of drugs imported from Canada. |
| INFO 2005-0010(PDF, 18K) |
10/15/2004 |
| Requesting information regarding whether a city can transfer amounts from its eligible governmental section 457(b) deferred compensation plan to a governmental defined benefit plan for the purchase of permissive service credits, without tax consequences. |
| INFO 2005-0009(PDF, 16K) |
4/23/2004 |
| Requesting information regarding the use of 401(k) savings to help supplement health care costs with oppostion to the 10 percent penalty incurred when using 401(k) funds for this purpose. |
| INFO 2005-0008(PDF, 10K) |
3/14/2005 |
| Requesting information regarding the deduction of the cost of drugs and needles without insurance coverage. |
| INFO 2005-0007(PDF, 8K) |
3/4/2005 |
| Requesting the name of a bill that taxes up to eighty percent of a social security recipient’s annuity based on the income of both spouses and the year the bill passed (possibly section 86 of the Internal Revenue Code). |
| INFO 2005-0006(PDF, 10K) |
3/2/2005 |
| Requesting information regarding the June 2004 memorandum in reference to the Flood Mitigation Assistance Program, the Pre-Disaster Mitigation Program and the Hazard Mitigation Grant Program. |
| INFO 2005-0005(PDF, 10K) |
3/2/2005 |
| Requesting information regarding the June 2004 memorandum in reference to the Flood Mitigation Assistance Program, the Pre-Disaster Mitigation Program and the Hazard Mitigation Grant Program. |
| INFO 2005-0004(PDF, 15K) |
2/28/2005 |
| Requesting information about the new rules for vehicle donations under Section 170(f)(12) of the Internal Revenue Code and also if sales of donated vehicles by these organizations are in direct furtherance of the organizations’ charitable purposes. |
| INFO 2005-0003(PDF, 17K) |
2/14/2005 |
| Requesting information regarding whether “reclassifying” a tuition voucher as a tax refund would increase an individual’s federal taxable income. |
| INFO 2005-0002(PDF, 18K) |
1/27/2005 |
| Requesting a general information letter addressing six tax law principles affecting the adult fitness industry with reference to section 501(c)(3). |
| INFO 2005-0001(PDF, 9K) |
12/23/2004 |
| Inquiry regarding the tax law changes affecting sections 1031 and 121 of the Internal Revenue Code. |
