Internal Revenue Bulletin: 2005-42 |
October 17, 2005 |
Table of Contents
- Highlights of This Issue
- Preface
- Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
- Part III. Administrative, Procedural, and Miscellaneous
- Notice 2005-73
- Notice 2005-74
- SECTION 1. OVERVIEW
- SECTION 2. BACKGROUND
- SECTION 3. EFFECT OF CERTAIN ASSET REORGANIZATIONS ON GAIN RECOGNITION
AGREEMENTS
- .01 Definition of the Terms Asset Reorganization, Consolidated Group, and Common Parent
- .02 Transfers of Transferee Foreign Corporation’s Stock by U.S. Transferor
- .03 Transfers of Transferred Corporation’s Stock or Securities by Transferee Foreign Corporation to a Foreign Acquiring Corporation
- .04 Transfers of Substantially All of Transferred Corporation’s Assets
- SECTION 4. OTHER MODIFICATIONS
- SECTION 5. EFFECTIVE DATE
- SECTION 6. COMMENTS
- SECTION 7. PAPERWORK REDUCTION ACT
- SECTION 8. DRAFTING INFORMATION
- Rev. Proc. 2005-67
- SECTION 1. PURPOSE
- SECTION 2. BACKGROUND AND CHANGES
- SECTION 3. DEFINITIONS
- SECTION 4. PER DIEM SUBSTANTIATION METHOD
- SECTION 5. HIGH-LOW SUBSTANTIATION METHOD
- SECTION 6. LIMITATIONS AND SPECIAL RULES
- SECTION 7. APPLICATION
- SECTION 8. WITHHOLDING AND PAYMENT OF EMPLOYMENT TAXES
- SECTION 9. EFFECTIVE DATE
- SECTION 10. EFFECT ON OTHER DOCUMENTS
- DRAFTING INFORMATION
- Part IV. Items of General Interest
- REG-106030-98
- REG-111257-05
- Announcement 2005-74
- Announcement 2005-75
- Announcement of Disciplinary Actions Involving Attorneys, Certified Public Accountants, Enrolled Agents, and Enrolled Actuaries — Suspensions, Censures, Disbarments, and Resignations
- Definition of Terms and Abbreviations
- Numerical Finding List
- Effect of Current Actions on Previously Published Items
- How to get the Internal Revenue Bulletin
More Internal Revenue Bulletins |