Internal Revenue Bulletin: 2005-14 |
April 4, 2005 |
Table of Contents
- 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
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