Internal Revenue Bulletin: 2005-20 |
May 16, 2005 |
Table of Contents
- Highlights of This Issue
- Preface
- Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
- Rev. Rul. 2005-30
- T.D. 9194
- AGENCY:
- ACTION:
- SUMMARY:
- DATES:
- FOR FURTHER INFORMATION CONTACT:
- SUPPLEMENTARY INFORMATION:
- Paperwork Reduction Act
- Background
- Explanation of Provisions
- I. Operative Provisions
- A. Puerto Rico
- B. American Samoa, Guam, and the Northern Mariana Islands
- C. United States Virgin Islands
- D. U.S. tax liabilities of certain possessions corporations
- E. Application of subpart F to bona fide residents of a possession
- F. Taxation of aliens residing in a possession
- G. Entity status
- H. Effective date
- II. Definitional Provisions
- A. Bona fide residency in a possession
- B. Income from sources in a possession
- C. Income effectively connected with the conduct of trade or business in a possession
- III. Information Reporting by Residents of a Possession
- IV. Removal of Obsolete Regulations
- Special Analyses
- Amendments to the Regulations
- Drafting Information
- Part III. Administrative, Procedural, and Miscellaneous
- Notice 2005-37
- Rev. Proc. 2005-27
- SECTION 1. PURPOSE AND NATURE OF CHANGES
- SECTION 2. BACKGROUND
- SECTION 3. SCOPE
- SECTION 4. APPLICATION
- SECTION 5. ACCOUNTING METHODS AND PERIODS
- SECTION 6. BUSINESS AND INDIVIDUAL TAX ISSUES
- SECTION 7. CORPORATE ISSUES
- SECTION 8. EMPLOYEE BENEFIT ISSUES
- SECTION 9. ESTATE, GIFT AND TRUST ISSUES
- SECTION 10. EXEMPT ORGANIZATION ISSUES
- SECTION 11. EXCISE TAX ISSUES
- SECTION 12. INTERNATIONAL ISSUES
- SECTION 13. PARTNERSHIP AND S CORPORATION ISSUES
- SECTION 14. PROCEDURE & ADMINISTRATION ISSUES
- SECTION 15. TAX CREDIT ISSUES
- SECTION 16. TAX-EXEMPT BOND ISSUES
- SECTION 17. SPECIAL RULES FOR SECTION 1031 LIKE-KIND EXCHANGE TRANSACTIONS
- SECTION 18. INQUIRIES
- SECTION 19. EFFECT ON OTHER REVENUE PROCEDURES
- SECTION 20. EFFECTIVE DATE
- SECTION 21. DRAFTING INFORMATION
- 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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