Links to Official IRS Bulletin Documents listed below are in the Adobe Acrobat PDF Format, and require the appropriate Acrobat Reader to view and/or print.

INCOME TAX

Rev. Rul. 2005-43(PDF, 73K)
This ruling obsoletes Rev. Proc. 64–54, and several subsequent rulings because they only apply to tax years prior to January 1, 1965, and are therefore no longer determinative with respect to future transactions. Rev. Procs. 64–54, 66–33, 69–13, 71–1, and 72–22 and Rev. Ruls. 65–109 and 68–549 obsoleted.

Rev. Rul. 2005-44(PDF, 79K)
This ruling provides the monthly bond factor amounts to be used by taxpayers who dispose of qualified low-income buildings or interests therein during the period January through September 2005.

TAX CONVENTIONS

Rev. Proc. 2005-44(PDF, 82K)
This procedure obsoletes Rev. Procs. that describe the representations that a nonresident alien student, teacher, or researcher at a university must make to claim an exemption from withholding tax on personal services income under the provisions of specific U.S. income tax treaties. Rev. Procs. 87–8, 87–9, and 93–22 obsoleted.

Announcement 2005-48(PDF, 72K)
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 2005-49(PDF, 53K)
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.

Rev. Proc. 2005-41(PDF, 174K)
This procedure contains revisions to Publication 1239, Specifications for Filing Form 8027, Employer’s Annual Information Return of Tip Income and Allocated Tips, Electronically or Magnetically (revised 6–2005). Rev. Proc. 2000–49 superseded.

Rev. Proc. 2005-43(PDF, 84K)
This procedure explains how a taxpayer may elect not to treat qualified New York Liberty Zone leasehold improvement property as 5-year property for purposes of section 168. This procedure also excludes a certain change in computing depreciation from the automatic change in method of accounting procedure. Rev. Proc. 2002–9 modified and amplified.

Rev. Proc. 2005-44(PDF, 82K)
This procedure obsoletes Rev. Procs. that describe the representations that a nonresident alien student, teacher, or researcher at a university must make to claim an exemption from withholding tax on personal services income under the provisions of specific U.S. income tax treaties. Rev. Procs. 87–8, 87–9, and 93–22 obsoleted.