Internal Revenue Bulletin: 2005-29 |
July 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
- Rev. Proc. 2005-41
- PART A. GENERAL
- Sec. 1. Purpose
- Sec. 2. Nature of Changes
- Sec. 3. Where to File and How to Contact the IRS, Enterprise Computing Center - Martinsburg
- Sec. 4. Filing Requirements
- Sec. 5. Form 8508, Request for Waiver From Filing Information Returns Magnetically
- Sec. 6. Form 4419, Application for Filing Information Returns Electronically/Magnetically
- Sec. 7. Test Files
- Sec. 8. Filing Forms 8027 Electronically/Magnetically
- Sec. 9. Filing Dates
- Sec. 10. State Abbreviations
- Sec. 11. Extension of Time
- Sec. 12. Processing of Information Returns Electronically/Magnetically
- Sec. 13. Penalties
- Sec. 14. Corrected Returns, Substitute Forms, and Computer-Generated Forms
- Sec. 15. Effect on Paper Returns
- Sec. 16. Definition of Terms
- PART B. ELECTRONIC FILING SPECIFICATIONS
- Sec. 1. General
- Sec. 2. Advantages of Filing Electronically
- Sec. 3. Electronic Filing Approval Procedure
- Sec. 4. Test Files
- Sec. 5. Electronic Submissions
- Sec. 6. PIN Requirements
- Sec. 7. Electronic Filing Specifications
- Sec. 8. Connecting to the FIRE System
- Sec. 9. Common Problems and Questions Associated with Electronic Filing
- PART C. MAGNETIC MEDIA SPECIFICATIONS
- PART A. GENERAL
- Rev. Proc. 2005-43
- SECTION 1. PURPOSE
- SECTION 2. BACKGROUND
- SECTION 3. ELECTION NOT TO TREAT QUALIFIED LIBERTY ZONE LEASEHOLD IMPROVEMENT PROPERTY AS 5-YEAR PROPERTY
- SECTION 4. ELECTION PROCEDURES FOR RETURNS FILED ON OR BEFORE JUNE 29, 2005
- SECTION 5. EFFECT ON OTHER DOCUMENTS
- SECTION 6. EFFECTIVE DATE
- DRAFTING INFORMATION
- Rev. Proc. 2005-44
- Rev. Proc. 2005-41
- 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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