Internal Revenue Bulletin: 2005-2 |
January 10, 2005 |
Table of Contents
- Notice 2005-1
- I. Purpose and Overview
- II. Reliance on Transition Guidance; Good Faith, Reasonable Interpretation
- III. Request for Comments on Anticipated Guidance
- IV. Guidance
- A. Definitions and Coverage
- B. Change in Control Events
- C. Acceleration of Payments
- D. Effective Dates and Transition Guidance
- E. Information Reporting Requirements for Deferred Amounts
- F. Wage Withholding for Employees
- G. Reporting Nonemployee Compensation
- H. Interim Reporting for Expedited Form W-2
- V. Drafting Information
- Notice 2005-4
- Section 1. PURPOSE
- Section 2. ALCOHOL AND BIODIESEL FUELS
- Section 3. DEFINITION OF OFF-HIGHWAY VEHICLE
- Section 4. AVIATION-GRADE KEROSENE
- Section 5. DIESEL FUEL USED IN CERTAIN INTERCITY BUSES
- Section 6. DISPLAY OF REGISTRATION
- Section 7. GASOLINE; CLAIMS BY REGISTERED ULTIMATE VENDORS
- Section 8. TWO-PARTY EXCHANGES
- Section 9. GASOLINE BLENDS, TRANSMIX, DIESEL FUEL BLENDSTOCKS
- Section 10. REQUEST FOR COMMENTS
- Section 11. EFFECT ON OTHER DOCUMENTS
- Section 12. EFFECTIVE DATE
- Section 13. PAPERWORK REDUCTION ACT
- Section 14. DRAFTING INFORMATION
- Rev. Proc. 2005-9
- Rev. Proc. 2005-11
- SECTION 1. PURPOSE
- SECTION 2. BACKGROUND INFORMATION AND OVERVIEW
- SECTION 3. SCOPE
- SECTION 4. BACKGROUND LAW
- SECTION 5. SAFE HARBOR APPLIES TO CERTAIN INSTITUTIONS OF HIGHER EDUCATION
- SECTION 6. SAFE HARBOR NOT AVAILABLE FOR CERTAIN EMPLOYEES
- SECTION 7. STANDARDS APPLICABLE TO UNDERGRADUATE AND GRADUATE STUDENTS
- SECTION 8. DEFINITIONS
- SECTION 9. ANTI-ABUSE RULE
- SECTION 10. EFFECT ON OTHER PUBLISHED ITEMS
- SECTION 11. EFFECTIVE DATE
- SECTION 12. DRAFTING INFORMATION
- Rev. Proc. 2005-12
- SECTION 1. PURPOSE
- SECTION 2. BACKGROUND
- SECTION 3. SCOPE
- .01 Eligible taxpayers.
- .02 Eligible taxable years.
- .03 Eligible issues generally.
- .04 Relationship of eligible issues to eligible taxable years.
- .05 Eligible domestic and eligible international issues require coordination and consultation with Associate Chief Counsel.
- .06 Eligible international issues requiring Associate Chief Counsel (International) concurrence in execution.
- .07 Special provisions for requests on international issues.
- .08 Excluded issues.
- .09 Methods of accounting.
- .10 Definition of taxpayer.
- SECTION 4. REQUESTING A PRE-FILING AGREEMENT
- SECTION 5. SELECTING TAXPAYERS FOR THE PFA PROGRAM
- SECTION 6. PROCESSING A REQUEST FOR A PFA
- SECTION 7. NATURE AND EFFECT OF A PFA
- SECTION 8. WITHDRAWAL
- SECTION 9. NO PFA EXECUTED
- SECTION 10. USER FEE
- SECTION 11. DISCLOSURE
- SECTION 12. EFFECTIVE DATE AND DURATION OF PROCEDURE
- SECTION 13. EFFECT ON OTHER DOCUMENTS
- SECTION 14. RECORD-KEEPING REQUIREMENTS
- SECTION 15. PAPERWORK REDUCTION ACT
- SECTION 16. DRAFTING INFORMATION
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