Internal Revenue Bulletin: 2005-3 |
January 18, 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 2005-2
- Notice 2005-5
- Notice 2005-7
- Rev. Proc. 2005-10
- SECTION 1. PURPOSE
- SECTION 2. BACKGROUND
- 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.. EFFECT ON OTHER DOCUMENTS
- 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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