INCOME TAX
Rev. Rul. 2005-67(HTML)
Low-income housing credit; satisfactory bond; “bond factor” amounts for the period January through December 2005. 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 December 2005.
T.D. 9226(HTML)
Final regulations under section 864 of the Code relate to the application of the asset-use test to stock held by foreign insurance companies. The regulations provide that income from stock may, in some circumstances, be effectively connected income.
REG-158080-04(HTML)
Proposed regulations under new section 409A of the Code, added as part of the American Jobs Creation Act of 2004, provide certain rules relating to nonqualified deferred compensation plans, which generally are effective as of January 1, 2005. These regulations provide general guidance with respect to what arrangements are covered by section 409A, and the requirements that must be met under section 409A with respect to initial deferral elections, subsequent deferral elections and payments. A public hearing is scheduled for January 25, 2006.
ADMINISTRATIVE
REG-150088-02(HTML)
Proposed regulations under section 6320 of the Code relate to a taxpayer’s right to a hearing after the filing of a notice of federal tax lien (NFTL). The regulations make certain clarifying changes in the way collection due process hearings are conducted and specify the period during which a taxpayer may request an equivalent hearing. The regulations affect taxpayers against whose property or rights to property the Service files an NFTL. A public hearing is scheduled for January 19, 2006.
REG-150091-02(HTML)
Proposed regulations under section 6330 of the Code relate to a taxpayer’s right to a hearing before or after levy. The regulations make certain clarifying changes in the way collection due process hearings are conducted and specify the period during which a taxpayer may request an equivalent hearing. The regulations affect taxpayers against whose property or rights to property the Service proposes to levy. A public hearing is scheduled for January 19, 2006.
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