| Announcements |
Bulletin |
Date of IRB |
 |
| Announcement 2005-89(HTML) |
IRB #2005-50(HTML) |
December 12, 2005 |
| A list is provided of organizations now classified as private foundations. |
| Announcement 2005-88(HTML) |
IRB #2005-50(HTML) |
December 12, 2005 |
| This announcement solicits applications from potential partners to participate in the 2006 IRS Individual e-file Partnership Program. The partnership opportunities support RRA 98 which requires the IRS to receive 80% of all returns electronically by 2007. RRA 98 authorized the IRS Commissioner to promote the benefits and encourage the use of e-file services through partnerships with various entities that offer low cost tax preparation and electronic filing of income tax returns for qualified taxpayers. Applicants that are accepted as partners will have a link(s) and description(s) of their services placed on irs.gov (IRS e-file Partners Page). |
| Announcement 2005-87(HTML) |
IRB #2005-50(HTML) |
December 12, 2005 |
| The purpose of this announcement is to formally announce the Compliance Assurance Process (CAP) pilot program for large business taxpayers. The objective of the program is to reduce taxpayer burden and uncertainty while assuring the Service of the accuracy of tax returns prior to filing, thereby reducing or eliminating the need for post-filing examinations. |
| Announcement 2005-86(HTML) |
IRB #2005-48(HTML) |
November 28, 2005 |
| The Adelphi Foundation, Inc., of Adelphi, MD; Anaheim Cinco De Mayo Festivals, Inc., of Los Angeles, CA; Metro Housing Partnership, Inc., of Arlington, TX; and Summerside, Inc., of Vallejo, CA, no longer qualify as organizations to which contributions are deductible under section 170 of the Code. |
| Announcement 2005-85(HTML) |
IRB #2005-48(HTML) |
November 28, 2005 |
| A list is provided of organizations now classified as private foundations. |
| Announcement 2005-84(HTML) |
IRB #2005-48(HTML) |
November 28, 2005 |
| This announcement is to advise fiscal year pass-through entities of two new act sections of the Katrina Emergency Tax Relief Act (KETRA) of 2005 (these act sections will not be codified). Act section 301 concerns the temporary suspension of limitations of charitable contributions for individuals. Act section 305 concerns the donation of "apparently wholesome food" by individuals, corporations, and partnerships. |
| Announcement 2005-83(HTML) |
IRB #2005-45(HTML) |
November 7, 2005 |
| A list is provided of organizations now classified as private foundations. |
| Announcement 2005-82(HTML) |
IRB #2005-45(HTML) |
November 7, 2005 |
| Delta Regional Transit System, Inc., of Greenville, MS; Gibson Trust, Inc., of Hollywood, FL; Housing Development Group, Inc., of Providence, RI; and National Credit Education and Review, of Canton, MI, no longer qualify as organizations to which contributions are deductible under section 170 of the Code. |
| Announcement 2005-81(HTML) |
IRB #2005-45(HTML) |
November 7, 2005 |
| The Eighteenth Annual Institute on Current Issues in International Taxation, jointly sponsored by the Internal Revenue Service and The George Washington University Law School, will be held on December 8 and 9, 2005, at the J.W. Marriott Hotel in Washington, DC. |
| Announcement 2005-80(HTML) |
IRB #2005-46(HTML) |
November 14, 2005 |
| This announcement provides a settlement initiative under which taxpayers and the Internal Revenue Service may resolve the tax treatment of certain tax transactions. Taxpayers have until January 23, 2006, to file an election indicating their intent to participate in this initiative. |
| Announcement 2005-79(HTML) |
IRB #2005-45(HTML) |
November 7, 2005 |
| Form 8884, New York Liberty Zone Business Employee Credit, is obsolete as of December 31, 2004. As a result, any carryforward credit from Form 8884 is now reported in Section B of Form 8835, Renewable Electricity, Refined Coal, and Indian Coal Production Credit. |
| Announcement 2005-78(HTML) |
IRB #2005-44(HTML) |
October 31, 2005 |
| The October 2005 revision of Publication 1141, General Rules and Specifications for Substitute Forms W-2 and W-3, originally published as Rev. Proc. 2005-65, 2005-38 I.R.B. 564, is now posted to the IRS website. Also, Section 2.06 of Part A of Publication 1141 reflects a minor change from Rev. Proc. 2005-65. |
| Announcement 2005-77(HTML) |
IRB #2005-42(HTML) |
October 31, 2005 |
| U.S.-Republic of Cape Verde reciprocal exemption agreement. The United States and the Republic of Cape Verde have entered into a diplomatic note evidencing an agreement for the reciprocal exemption of income from the international operation of a ship or ships or aircraft for taxable years beginning on or after January 1, 2005. |
| Announcement 2005-76(HTML) |
IRB #2005-42(HTML) |
October 17, 2005 |
| This Announcement lists disciplinary actions such as Suspensions, Censures, Disbarments, and Resignations involving Attorneys, Certified Public Accountants, Enrolled Agents, and Enrolled Actuaries, |
| Announcement 2005-75(HTML) |
IRB #2005-42(HTML) |
October 17, 2005 |
| Alpha Kappa Psi Scholarship Fund, of Minneapolis, MN; Alphabets Childcare Center, Inc., of Clarksville, TN; Inner City Development Foundation, of Los Angeles, CA; and Rocky Road Incorporated, of Snowmass Village, CO, no longer qualify as organizations to which contributions are deductible under section 170 of the Code. |
| Announcement 2005-74(HTML) |
IRB #2005-42(HTML) |
October 17, 2005 |
| This document changes the date of a public hearing on proposed regulations (REG-108524-00, 2005-23 I.R.B. 1209) relating to the circumstances under which a partnership may take partner-level deductions and losses into account in computing its withholding tax obligation with respect to a foreign partner's allocable share of effectively connected taxable income. The public hearing is rescheduled for November 16, 2005. |
| Announcement 2005-73(HTML) |
IRB #2005-41(HTML) |
October 11, 2005 |
| This announcement contains updates and corrections to Publication 1187, Specifications for Filing Form 1042-S, Foreign Person’s U.S. Source Income Subject to Withholding, Electronically or Magnetically. |
| Announcement 2005-72(HTML) |
IRB #2005-41(HTML) |
October 11, 2005 |
| U.S.-Mexico MAP Agreement regarding eligibility of fiscally transparent entities to benefits. A copy of the news release issued by the Director, International (U.S. Competent Authority), on September 19, 2005 (IR-2005-17), is set forth. |
| Announcement 2005-71(HTML) |
IRB #2005-41(HTML) |
October 11, 2005 |
| Revised optional standard mileage rates for 2005. This announcement advises taxpayers that the Service is revising the optional standard mileage rates for business, medical, and moving expenses. Effective September 1, 2005, the business standard mileage rate is 48.5 cents per mile and the standard mileage rate for medical and moving expenses is 22 cents per mile. Rev. Proc. 2004-64 modified. |
| Announcement 2005-70(HTML) |
IRB #2005-40(HTML) |
October 3, 2005 |
| Hurricane Katrina; hardship distributions; loans. This announcement describes certain broad-based relief from the Service, the Department of the Treasury, and the Department of Labor to retirement plan participants affected by Hurricane Katrina. |
| Announcement 2005-69(HTML) |
IRB #2005-40(HTML) |
October 3, 2005 |
| This announcement informs issuers of tax-exempt bonds that the Service will immediately put into effect procedures to provide relief to issuers affected by Hurricane Katrina. Affected issuers are provided additional time to file forms required under section 149(e) of the Code and to make payments required under section 149(f). In addition, affected issuers may also be granted other relief under appropriate circumstances. |
| Announcement 2005-68(HTML) |
IRB #2005-39(HTML) |
September 26, 2005 |
| This document contains corrections to proposed regulations (REG-108524-00, 2005-23 I.R.B. 1209) under section 1446 of the Code relating to the circumstances under which a partnership may take partner-level deductions and losses into account in computing its withholding tax obligation with respect to a foreign partner’s allocable share of effectively connected taxable income. |
| Announcement 2005-67(HTML) |
IRB #2005-40(HTML) |
October 3, 2005 |
| A list is provided of organizations now classified as private foundations. |
| Announcement 2005-66(HTML) |
IRB #2005-39(HTML) |
September 26, 2005 |
| This announcement advises donee organizations of the release of new Form 1098-C, Contributions of Motor Vehicles, Boats, and Airplanes. The form is used by donee organizations to file with the IRS to satisfy the reporting requirements of new section 170(f)(12) of the Code. The form may also be used to furnish the donor of a qualified vehicle with a contemporaneous written acknowledgment. |
| Announcement 2005-65(HTML) |
IRB #2005-38(HTML) |
September 19, 2005 |
| A list is provided of organizations now classified as private foundations. |
| Announcement 2005-64(HTML) |
IRB #2005-37(HTML) |
September 12, 2005 |
| This document contains a correction to final regulations (T.D. 9210, 2005-33 I.R.B. 290) regarding the LIFO recapture by corporations converting from C corporations to S corporations. |
| Announcement 2005-63(HTML) |
IRB #2005-36(HTML) |
September 6, 2005 |
| This document contains corrections to temporary regulations (T.D. 9205, 2005-25 I.R.B. 1267) relating to the computation and allocation of the credit for increasing research activities for members of a controlled group of corporations or a group of trades or businesses under common control. |
| Announcement 2005-62(HTML) |
IRB #2005-36(HTML) |
September 6, 2005 |
| 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 |
| 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 2005-60(HTML) |
IRB #2005-35(HTML) |
August 29, 2005 |
| A list is provided of organizations now classified as private foundations. |
| Announcement 2005-59(HTML) |
IRB #2005-37(HTML) |
September 12, 2005 |
| Nonbank trustees; section 1.408-2(e) of the regulations. This announcement contains a list of entities previously approved to act as nonbank trustees and nonbank custodians within the meaning of section 1.408-2(e) of the regulations. In addition, the announcement contains instructions on how errors in the list may be corrected. Announcement 2004-72 updated and superseded. |
| Announcement 2005-58(HTML) |
IRB #2005-33(HTML) |
August 15, 2005 |
| This notice addresses certain income tax issues with respect to nonqualified deferred compensation plans maintained by federal credit unions, including whether a federal credit union can maintain an eligible nonqualified deferred compensation plan described in section 457 of the Code, and issues relating to plans in effect on publication of this notice that are intended to satisfy section 457. |
| Announcement 2005-57(HTML) |
IRB #2005-33(HTML) |
August 15, 2005 |
| This document contains corrections to proposed regulations (REG-100420-03, 2005-24 I.R.B. 1236) relating to elective safe harbor for dealers and traders in securities and commodities. |
| Announcement 2005-56(HTML) |
IRB #2005-33(HTML) |
August 15, 2005 |
| This document contains corrections to proposed regulations (REG-102144-04, 2005-25 I.R.B. 1297) relating to dual consolidated loss issues. |
| Announcement 2005-55(HTML) |
IRB #2005-33(HTML) |
August 15, 2005 |
| This document withdraws proposed regulations (REG-142686-01, 2001-2 C.B. 561) concerning the application of FICA, FUTA, and federal income tax withholding to stock options issued under an employee stock purchase plan or an incentive stock option plan (collectively, statutory stock options). |
| Announcement 2005-54(HTML) |
IRB #2005-32(HTML) |
August 8, 2005 |
| American Islamic College, Inc., of Chicago, IL; Athena Sports of Arvada, CO; National Consumer Council, Inc., of Las Vegas, NV; National Consumer Council, Inc., of Los Angeles, CA; Northern Services Group, Inc., of Monsey, NY; Project Homestead, Inc., of High Point, NC; and University of Baltimore Athletic Foundation, Inc., of Baltimore, MD, no longer qualify as organizations to which contributions are deductible under section 170 of the Code. |
| Announcement 2005-53(HTML) |
IRB #2005-31(HTML) |
August 1, 2005 |
| 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 |
| This document contains corrections to T.D. 9207, 2005-26 I.R.B. 1344, relating to the definition of liabilities. |
| Announcement 2005-51(HTML) |
IRB #2005-32(HTML) |
August 8, 2005 |
| The Service will not assert the penalty under section 6715 of the Code with respect to dyed diesel fuel that is sold for use or used for highway use in Florida counties west of the Apalachicola River during the period July 8, 2005, through July 18, 2005. |
| Announcement 2005-50(HTML) |
IRB #2005-30(HTML) |
July 25, 2005 |
| 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 |
| 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 2005-48(PDF, 72K) |
IRB #2005-29(HTML) |
July 18, 2005 |
| This announcement contains a table of disciplinary actions involving attorneys, certified public accountants, enrolled agents, and enrolled actuaries and one of the following disciplinary actions: suspensions, censures, disbarments, and resignations. |
| Announcement 2005-47(PDF, 74K) |
IRB #2005-28(HTML) |
July 11, 2005 |
| This announcement provides a memorandum of understanding (MOU) between the Competent Authorities of the United States and Canada regarding the mutual agreement procedure (MAP) process in accordance with the terms set forth in the United States – Canada income tax convention. The MOU establishes principles and guidelines to improve the performance and efficiency of the MAP process. |
| Announcement 2005–46(PDF, 79K) |
IRB #2005-27(HTML) |
July 5, 2005 |
| A list is provided of organizations now classified as private foundations. |
| Announcement 2005–45(PDF, 458K) |
IRB #2005-26(HTML) |
June 27, 2005 |
| This announcement discusses comments received in response to a revenue procedure proposed in Notice 2003–15, 2003–1 C.B. 540, and differences between the proposed revenue procedure and Rev. Proc. 2005–31. |
| Announcement 2005–44(PDF, 111K) |
IRB #2005-26(HTML) |
June 27, 2005 |
| E.N.Y.P. Charity Fund of Brooklyn, NY, no longer qualifies as an organization to which contributions are deductible under section 170 of the Code. |
| Announcement 2005–43(PDF, 425K) |
IRB #2005-26(HTML) |
June 27, 2005 |
| The IRS announces that effective upon the publication of this announcement, filers of Form 8693 no longer have to attach the approved and returned copy to their income tax return. |
| Announcement 2005-42(PDF, 169K) |
IRB #2005-24(HTML) |
June 13, 2005 |
| This announcement contains the annual report concerning the Pre-Filing Agreement program of the Large and Mid-Size Business Division of the Service for Calendar Year 2004. |
| Announcement 2005-41(PDF, 53K) |
IRB #2005-23(HTML) |
June 6, 2005 |
| 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. |
| Announcement 2005-40(PDF, 45K) |
IRB #2005-22(HTML) |
May 31, 2005 |
| This document contains corrections to final and temporary regulations (T.D. 9196, 2005-19 I.R.B. 1000) that provide guidance for employers and employees relating to Form W-4, Employee’s Withholding Allowance Certificate. |
| Announcement 2005-39(PDF, 56K) |
IRB #2005-22(HTML) |
May 31, 2005 |
| This announcement provides supplemental information for the settlement initiative described in Announcement 2005-19 to resolve transactions that are the same as or substantially similar to those described in Notice 2003-47. The transaction generally involved executives transferring compensatory stock options or restricted stock to a related person in exchange for a long-term, unsecured deferred payment obligation. It addresses (1) the penalty under the initiative for taxpayers with unexercised options or nonvested stock, (2) the application of section 6654 for a settlement of taxable year 2004, and (3) filing disclosure statements under regulations section 1.6011-4 for taxpayers that settle their transactions under the initiative. Taxpayers have until May 23, 2005, to notify the Service of their intent to participate in the settlement initiative. |
| Announcement 2005-38(PDF, 35K) |
IRB #2005-21(HTML) |
May 23, 2005 |
| Beacon Ministries of North Carolina, Inc., of Creston, NC; Haysville Tiger Baseball Foundation of Haysville, KS; and National Center for Debt Elimination, Ltd., of North Huntingdon, PA, no longer qualify as organizations to which contributions are deductible under section 170 of the Code. May 23, 2005 2005-21 I.R.B. |
| Announcement 2005-37(PDF, 48K) |
IRB #2005-21(HTML) |
May 23, 2005 |
| Volume Submitter (VS) practitioners; certain plan amendments. This announcement explains the steps available to VS practitioners to make certain plan amendments on behalf of the adopting employers of their VS specimen plans. |
| Announcement 2005-36(PDF, 51K) |
IRB #2005-21(HTML) |
May 23, 2005 |
| EP opinion letters and advisory letters; GUST. This announcement is the formal closing of the GUST program for defined contribution pre-approved plans. The announcement states that after June 15, 2005, the Service will no longer accept those submissions. In addition, this announcement states that October 31, 2005, is the deadline for sponsors and practitioners of mass submitter plans and national sponsor plans for the initial six-year cycle for defined contribution pre-approved plans for the EGTRRA program. |
| Announcement 2005-35(PDF, 44K) |
IRB #2005-21(HTML) |
May 23, 2005 |
| This document contains corrections to temporary regulations (T.D. 9170, 2005-4 I.R.B. 363) that provide guidance concerning the applicability of section 1374 to S corporations that acquire assets in carryover basis transactions from C corporations on or after December 27, 1994, and to certain corporations that terminate S corporation status and later elect again to become S corporations. |
| Announcement 2005-34(PDF, 43K) |
IRB #2005-19(HTML) |
May 9, 2005 |
| This document contains a notice of a public hearing on proposed regulations (REG-152945-04, 2005-6 I.R.B. 484) under section 3402 of the Code relating to the flat rate of withholding applicable to calculating the amount of income tax withholding on supplemental wages. |
| Announcement 2005-33(PDF, 53K) |
IRB #2005-19(HTML) |
May 9, 2005 |
| This document contains corrections to final regulations (T.D. 9166, 2005-8 I.R.B. 558) under section 9801 of the Code governing portability requirements for group health plans and issuers of health insurance coverage offered in connection with a group health plan. |
| Announcement 2005-32(PDF, 46K) |
IRB #2005-19(HTML) |
May 9, 2005 |
| This document contains corrections to proposed regulations (REG-163314-03, 2005-14 I.R.B. 835) that provide that a transaction will qualify for nonrecognition treatment under sections 332, 351, or 368 of the Code only if there is a transfer and a receipt of net value. |
| Announcement 2005-31(PDF, 53K) |
IRB #2005-18(HTML) |
May 2, 2005 |
| This document contains corrections to final regulations (T.D. 9165, 2005-4 I.R.B. 357) under section 330 of Title 31 of the U.S. Code governing practice before the Internal Revenue Service (Circular 230). |
| Announcement 2005-30(PDF, 49K) |
IRB #2005-18(HTML) |
May 2, 2005 |
| Mutual Agreement on U.K. pension arrangements. A copy of the news release issued by the Director, International (U.S. Competent Authority), on April 13, 2005 (IR-2005-44), is set forth. |
| Announcement 2005-29(PDF, 52K) |
IRB #2005-17(HTML) |
April 25, 2005 |
| This document contains corrections to final regulations (T.D. 9130, 2004-26 I.R.B. 1082) under section 401 of the Code relating to required minimum distributions under section 401(a)(9) for defined benefit plans and annuity contracts providing benefits under qualified plans, individual retirement plans, and section 403(b) contracts. |
| Announcement 2005-28(PDF, 59K) |
IRB #2005-17(HTML) |
April 25, 2005 |
| This document contains a correction to temporary and final regulations (T.D. 8408, 1992-1 C.B. 155) which were published in the Federal Register on Friday, April 10, 1992, relating to the requirement that economic performance occur in order for an amount to be incurred with respect to any item of a taxpayer using an accrual method of accounting. |
| Announcement 2005-27(PDF, 258K) |
IRB #2005-16(HTML) |
April 18, 2005 |
| This document contains the annual report to the public concerning Advance Pricing Agreements (APAs) and the experience of the APA program during calendar year 2004. This document does not provide guidance regarding the application of the arm’s length standard; rather, it reports on the structure and activities of the APA program. |
| Announcement 2005-26(PDF, 48K) |
IRB #2005-17(HTML) |
April 25, 2005 |
| The IRS will discontinue its TeleFile program after August 16, 2005. TeleFile allows taxpayers to file Forms 1040EZ, 4868, and 941 by telephone. Decline in use for most forms, coupled with increasing costs to maintain the system, led to the decision. |
| Announcement 2005-25(PDF, 61K) |
IRB #2005-15(HTML) |
April 11, 2005 |
| This document contains a correction to final regulations (T.D. 9187, 2005-13 I.R.B. 778) that disallow certain losses recognized on sales of subsidiary stock by members of a consolidated group. |
| Announcement 2005-24(PDF, 86K) |
IRB #2005-15(HTML) |
April 11, 2005 |
| A list is provided of organizations now classified as private foundations. |
| Announcement 2005-23(PDF, 91K) |
IRB #2005-14(HTML) |
April 4, 2005 |
| A list is provided of organizations now classified as private foundations. |
| Announcement 2005-22(PDF, 38K) |
IRB #2005-14(HTML) |
April 4, 2005 |
| This agreement describes taxation of certain scholarships under the U.S.-Austria Income Tax Treaty. A copy of the News Release issued by the Director, International (U.S. Competent Authority), on March 1, 2005 (IR-2005-20), is set forth. |
| Announcement 2005-21(PDF, 45K) |
IRB #2005-12(HTML) |
March 21, 2005 |
| Little League Baseball, Inc. 2321213 Schenectady LL of Schenectady, NY, and Jane Withers Wonderful World of Dolls and Teddy Bears of Studio City, CA, no longer qualify as organizations to which contributions are deductible under section 170 of the Code. |
| Announcement 2005-20(PDF, 92K) |
IRB #2005-12(HTML) |
March 21, 2005 |
| A list is provided of organizations now classified as private foundations. |
| Announcement 2005-19(PDF, 113K) |
IRB #2005-11(HTML) |
March 14, 2005 |
| This document sets forth a settlement initiative to resolve transactions that are the same as or substantially similar to those described in Notice 2003-47, 2003-2 C.B. 132. These transactions generally involved executives transferring compensatory stock options or restricted stock to a related person in exchange for a long-term, unsecured deferred payment obligation. Taxpayers have until May 23, 2005, to notify the Service of their intent to participate in the settlement initiative. |
| Announcement 2005-18(PDF, 51K) |
IRB #2005-9(HTML) |
February 28, 2005 |
| A Better Way Credit Counseling, Inc., of Greenacres, FL, and Allen’s Pre-School and Day Care, Inc., of Murray, UT, no longer qualify as organizations to which contributions are deductible under section 170 of the Code. |
| Announcement 2005-17(PDF, 78K) |
IRB #2005-10(HTML) |
March 7, 2005 |
| U.S.-New Zealand MAP Agreement regarding treatment of income derived through certain fiscally transparent entities. A copy of the news release issued by the Director, International (U.S. Competent Authority), on February 10, 2005, is set forth. |
| Announcement 2005-16(PDF, 96K) |
IRB #2005-10(HTML) |
March 7, 2005 |
| A list is provided of organizations now classified as private foundations. |
| Announcement 2005-15(PDF, 54K) |
IRB #2005-9(HTML) |
February 28, 2005 |
| Under Title 31, Code of Federal Regulations, Part 10, attorneys, certified public accountants, enrolled agents, and enrolled actuaries may not accept assistance from, or assist, any person who is under disbarment or suspension from practice before the Internal Revenue Service if the assistance relates to a matter constituting practice before the Internal Revenue Service and may not knowingly aid or abet another person to practice before the Internal Revenue Service during a period of suspension, disbarment, or ineligibility of such other person. |
| Announcement 2005-14(PDF, 529K) |
IRB #2005-9(HTML) |
February 28, 2005 |
| This document contains corrections and clarifications to Publication 1220, Specifications for Filing Forms 1098, 1099, 5498, and W-2G Electronically or Magnetically (revised 9-2004). |
| Announcement 2005-13(PDF, 46K) |
IRB #2005-8(HTML) |
February 22, 2005 |
| This document contains corrections to temporary regulations (T.D. 9170, 2005-4 I.R.B. 363) that provide guidance concerning the applicability of section 1374 to S corporations that acquire assets in carryover basis transactions from C corporations on or after December 27, 1994, and to certain corporations that terminate S corporation status and later elect again to become S corporations. |
| Announcement 2005-12(PDF, 51K) |
IRB #2005-7(HTML) |
February 14, 2005 |
| For purposes of the Archer MSA pilot program, under section 220(j)(2) of the Code, 2004 is not a cut-off year. |
| Announcement 2005-11(PDF, 101K) |
IRB #2005-5(HTML) |
January 31, 2005 |
| This document contains a correction to proposed regulations (REG-149519-03, 2004-5 I.R.B. 1009) which relate to the treatment of transactions between a partnership and its partners as disguised sales of partnership interests between the partners. |
| Announcement 2005-10(PDF, 66K) |
IRB #2005-5(HTML) |
January 31, 2005 |
| This document contains a notice of public hearing on proposed regulations (REG-114726-04, 2004-47 I.R.B. 857) under section 401(a) of the Code that provide rules permitting distributions to be made from a pension plan under a phased retirement program and set forth requirements for a bona fide phased retirement program. The public hearing is scheduled for March 14, 2005. |
| Announcement 2005-9(PDF, 34K) |
IRB #2005-4(HTML) |
January 24, 2005 |
| This announcement serves notice to potential donors that the organization listed below has recently filed a timely declaratory judgment suit under section 7428 of the Code, challenging revocation of its status as an eligible donee under section 170(c)(2). |
| Announcement 2005-8(PDF, 29K) |
IRB #2005-4(HTML) |
January 24, 2005 |
| Harlem Agencies for Neighborhood Development, Inc., of New York, NY, no longer qualifies as an organization to which contributions are deductible under section 170 of the Code. |
| Announcement 2005-7(PDF, 82K) |
IRB #2005-4(HTML) |
January 24, 2005 |
| A list is provided of organizations now classified as private foundations. |
| Announcement 2005-6(PDF, 60K) |
IRB #2005-4(HTML) |
January 24, 2005 |
| In July 2004, the Service issued a revision to Form 656, Offer in Compromise. The purpose of this announcement is to highlight the addition of a "check-the-box" disclosure authorization (new Item 14), which allows the taxpayer to designate someone to assist him or her while the Service is processing the offer. |
| Announcement 2005-5(PDF, 35K) |
IRB #2005-3(HTML) |
January 18, 2005 |
| This announcement advises employers about a new Code Z for use on the 2005 Form W-2. This code will be used to identify income recognized due to participation in a nonqualified deferred compensation plan that fails to meet the requirements of section 409A of the Code. Similar reporting is required on Form 1099-MISC for nonemployees. |
| Announcement 2005-4(PDF, 30K) |
IRB #2005-2(HTML) |
January 10, 2005 |
| This document corrects a clerical error in Rev. Proc. 2004-35, 2004-23 I.R.B. 1029. Specifically, the document changes the estimated total annual reporting burden under the Paperwork Reduction Act to 200 hours. Rev. Proc. 2004-35 corrected. January 10, 2005 2005-2 I.R.B. |
| Announcement 2005-3(PDF, 69K) |
IRB #2005-2(HTML) |
January 10, 2005 |
| U.S. and Swiss pension plans for tax treaty benefits. A copy of the news release issued by the Director, International (U.S. Competent Authority), on December 10, 2004, is set forth. |
| Announcement 2005-2(PDF, 30K) |
IRB #2005-2(HTML) |
January 10, 2005 |
| Announcement of disciplinary actions involving attorneys, certified public accountants, enrolled agents, and enrolled actuaries -- suspensions, censures, disbarments, and resignations |
| Announcement 2005-1(PDF, 29K) |
IRB #2005-1(HTML) |
January 3, 2005 |
| The following is a cumulative listing of names of organizations that are presently challenging, under section 7428 of the Internal Revenue Code, the revocation of their status as organizations entitled to receive deductible contributions in declaratory judgment suits in the Tax Court, the United States District Court for the District of Columbia, or the United States Court of Federal Claims. |
