Internal Revenue Bulletin 2005-8

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Internal Revenue Bulletin: 2005-8
February 22, 2005

Table of Contents

• Highlights of This Issue
  • INCOME TAX
    • Notice 2005-16
    • Notice 2005-17
    • Announcement 2005-13
  • EMPLOYEE PLANS
    • T.D. 9166
    • REG-130370-04
  • EXEMPT ORGANIZATIONS
    • T.D. 9173
• Preface
  • The IRS Mission
  • Introduction
• Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
  • T.D. 9173
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Background
      • Special Analyses
      • PART 301 — PROCEDURE AND ADMINISTRATION
    • Drafting Information
  • T.D. 9166
    • AGENCIES:
    • ACTION:
    • SUMMARY:
    • DATES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Customer Service Information
      • A. Background
      • B. Overview of the Final Regulations
      • C. Economic Impact and Paperwork Burden
      • Statutory Authority
    • Adoption of Amendments to the Regulations
      • PART 54 — PENSION EXCISE TAXES
      • PART 602—OMB CONTROL NUMBERS UNDER THE PAPERWORK REDUCTION ACT
• Part III. Administrative, Procedural, and Miscellaneous
  • Notice 2005-16
  • Notice 2005-17
    • BACKGROUND
    • DRAFTING INFORMATION
• Part IV. Items of General Interest
  • REG-130370-04
    • AGENCIES:
    • ACTION:
    • SUMMARY:
    • DATES:
    • ADDRESSES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Customer Service Information
      • A. Background
      • B. Overview of the Proposed Regulations
      • 2. Evidence of Creditable Coverage — 26 CFR 54.9801-5, 29 CFR 2590.701-5, 45 CFR 146.115
      • 3. Special Enrollment Periods — 26 CFR 54.9801-6, 29 CFR 2590.701-6, 45 CFR 146.117
      • 4. Interaction with the Family and Medical Leave Act — 26 CFR 54.9801-7, 29 CFR 701-8, 45 CFR 146.120
      • 5. Special rules — Excepted plans and excepted benefits — 26 CFR 54.9831-1, 29 CFR 2590.732, 45 CFR 146.145
      • C. Economic Impact and Paperwork Burden
      • Paperwork Reduction Act
    • Proposed Amendments to the Regulations
      • PART 54 — PENSION EXCISE TAXES
      • §54.9801-1 (Amended)
      • §54.9801-2 (Amended)
  • Announcement 2005-13
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Background
      • Need for Correction
      • Correction of Publication
      • PART 1 - INCOME TAXES
      • §1.1374-8T 1374(d)(8) transactions (temporary).
• Definition of Terms and Abbreviations
  • Definition of Terms
  • Abbreviations
• Numerical Finding List
  • Numerical Finding List
• Effect of Current Actions on Previously Published Items
  • Finding List of Current Actions on Previously Published Items
• How to get the Internal Revenue Bulletin
  • INTERNAL REVENUE BULLETIN
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  • ACCESS THE INTERNAL REVENUE BULLETIN ON THE INTERNET
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  • How to Order
  • We Welcome Comments About the Internal Revenue Bulletin