Internal Revenue Bulletin: 2005-14 |
April 4, 2005 |
Table of Contents
- Highlights of This Issue
- Preface
- Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
- Part II. Treaties and Tax Legislation
- Part III. Administrative, Procedural, and Miscellaneous
- Notice 2005-25
- Notice 2005-30
- Notice 2005-31
- BACKGROUND
- APPLICATION
- Manner of making election to deduct sales taxes
- Definition of motor vehicle
- Determination of amount of sales taxes paid by using the optional sales tax tables
- Deductions for local general sales taxes under the optional sales tax tables
- Specified items on which sales taxes may be deducted by taxpayers using the optional sales tax tables
- Use of the optional sales tax tables by taxpayers filing a joint tax return and living in different states
- Deduction of state and local sales taxes by taxpayers filing tax returns as married filing separately
- DRAFTING INFORMATION
- Rev. Proc. 2005-19
- Part IV. Items of General Interest
- REG-160315-03
- REG-163314-03
- Announcement 2005-23
- 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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