Internal Revenue Bulletin: 2005-39 |
September 26, 2005 |
Table of Contents
- Highlights of This Issue
- Preface
- Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
- T.D. 9223
- AGENCY:
- ACTION:
- SUMMARY:
- DATES:
- FOR FURTHER INFORMATION CONTACT:
- SUPPLEMENTARY INFORMATION:
- Background
- A. In General
- B. The 2004 Proposed Regulations
- C. Determination of Fair Market Value
- D. Comments and Public Hearing on the 2004 Proposed Regulations and Rev. Proc. 2004-16
- E. Rev. Proc. 2005-25 — Safe Harbors for Determining Fair Market Value
- Explanation of Provisions
- Effective Date
- Special Analyses
- Amendments to the Regulations
- Drafting Information
- T.D. 9220
- Rev. Rul. 2005-64
- Rev. Rul. 2005-63
- T.D. 9221
- T.D. 9223
- Part III. Administrative, Procedural, and Miscellaneous
- Part IV. Items of General Interest
- Definition of Terms and Abbreviations
- Numerical Finding List
- Effect of Current Actions on Previously Published Items
- How to get the Internal Revenue Bulletin
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