INCOME TAX
Rev. Rul. 2005-51(HTML)
Mathematical or clerical error summary assessment procedures. This ruling clarifies whether the mathematical or clerical error assessment procedures of section 6213(b) of the Code apply when a taxpayer files an income tax return that reports income in an amount different from that reported on a W-2.
T.D. 9209(HTML)
Final regulations under section 179 of the Code provide rules for making and revoking elections to expense the cost of certain depreciable business property. The regulations apply for property placed in service in taxable years beginning after 2002 and before 2008.
Announcement 2005-53(HTML)
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.
ESTATE TAX
T.D. 9208(HTML)
Final regulations under section 2632(c)(5)(A)(i) of the Code provide guidance for making the election to not have the deemed allocation of unused generation-skipping transfer (GST) tax exemption under section 2632(c)(1) apply with regard to certain transfers to a GST trust, as defined in section 2632(c)(3)(B). The regulations also provide guidance for making the election under section 2632(c)(5)(A)(ii) to treat a trust as a GST trust.
ADMINISTRATIVE
Rev. Rul. 2005-51(HTML)
Mathematical or clerical error summary assessment procedures. This ruling clarifies whether the mathematical or clerical error assessment procedures of section 6213(b) of the Code apply when a taxpayer files an income tax return that reports income in an amount different from that reported on a W-2.
Rev. Proc. 2005-49(HTML)
Electronic filing; magnetic media; 2005 form specifications. This procedure contains updates and changes to Publication 1220, Specifications for Filing Forms 1098, 1099, 5498 and W-2G Electronically or Magnetically. Rev. Proc. 2004-50 superseded.
Announcement 2005-52(HTML)
This document contains corrections to T.D. 9207, 2005-26 I.R.B. 1344, relating to the definition of liabilities.
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