Internal Revenue Bulletin: 2005-6 |
February 7, 2005 |
Table of Contents
- Highlights of This Issue
- Preface
- Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
- T.D. 9171
- Rev. Rul. 2005-7
- Rev. Rul. 2005-8
- T.D. 9172
- Rev. Rul. 2005-9
- Rev. Rul. 2005-6
- Part III. Administrative, Procedural, and Miscellaneous
- Notice 2005-10
- SECTION 1. OVERVIEW
- SECTION 2. BACKGROUND
- SECTION 3. CASH DIVIDENDS
- SECTION 4. DOMESTIC REINVESTMENT PLANS
- SECTION 5. EXPENDITURES THAT ARE INVESTMENTS IN THE UNITED STATES PURSUANT
TO SECTION 965(b)(4)
- .01 In General
- .02 Funding of Worker Hiring, Training, and Other Compensation
- .03 Infrastructure and Capital Investments
- .04 Research and Development
- .05 Financial Stabilization of the Corporation for the Purposes of Job Retention or Creation
- .06 Acquisitions of Interests in Business Entities
- .07 Advertising and Marketing Expenditures
- .08 Intangible Property
- SECTION 6. EXPENDITURES THAT ARE NOT INVESTMENTS IN THE UNITED STATES
PURSUANT TO SECTION 965(b)(4)
- .01 In General
- .02 Executive Compensation
- .03 Intercompany Distributions, Obligations, and Transactions
- .04 Dividends and Other Distributions With Respect to Stock
- .05 Stock Redemptions
- .06 Portfolio Investments in Business Entities
- .07 Debt Instruments or other Evidences of Indebtedness
- .08 Tax Payments
- SECTION 7. ELECTION TO APPLY SECTION 965 TO A TAXABLE YEAR
- SECTION 8. REPORTING AND OTHER ADMINISTRATIVE REQUIREMENTS
- SECTION 9. TRANSITION RULES
- SECTION 11. PAPERWORK REDUCTION ACT
- SECTION 12. DRAFTING INFORMATION
- Notice 2005-10
- 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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