Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate. For purposes of sections 382, 642, 1274, 1288, and other sections of the Code, tables set forth the rates for March 2005.

Temporary and proposed regulations under sections 6011, 6033, and 6037 of the Code affect certain corporations and organizations filing returns. These regulations require certain corporations and organizations to file their Forms 1120, 1120S, 990, and 990-PF electronically. A public hearing on the proposed regulations is scheduled for March 16, 2005.

Temporary and proposed regulations under sections 6011, 6033, and 6037 of the Code affect certain corporations and organizations filing returns. These regulations require certain corporations and organizations to file their Forms 1120, 1120S, 990, and 990-PF electronically. A public hearing on the proposed regulations is scheduled for March 16, 2005.

Final regulations under section 6031(a) of the Code allow the Commissioner to publish in the Internal Revenue Bulletin guidance that excepts from the partnership income tax reporting requirements partnerships whose income is primarily from tax-exempt bonds.

Final regulations under section 411 of the Code reflect the addition of section 411(d)(6)(E) by the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA) by amending section 1.411(d)-4, Q&A-2(e) of the regulations. The regulations retain rules under which a defined contribution plan could be amended, but remove the 90-day notice condition.

This document contains revised procedures for pre-approved plans (master and prototype plans and volume submitter plans). It also provides that the Service will accept applications for opinion and advisory letters beginning February 17, 2005, and ending January 31, 2006, for defined contribution pre-approved plans that take into account the requirements of the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA) as well as other changes in qualification requirements and guidance. The Service has published a Cumulative List (Notice 2004-84, 2004-52 I.R.B. 1030) reflecting such changes. The List is intended to be used primarily by plan sponsors and practitioners in drafting defined contribution pre-approved plans for their first submission under this procedure. Rev. Proc. 2000-20 modified and superseded. Rev. Procs. 2005-6 and 2005-8 and Announcement 2001-77 modified.

Temporary and proposed regulations under sections 6011, 6033, and 6037 of the Code affect certain corporations and organizations filing returns. These regulations require certain corporations and organizations to file their Forms 1120, 1120S, 990, and 990-PF electronically. A public hearing on the proposed regulations is scheduled for March 16, 2005.

Temporary and proposed regulations under sections 6011, 6033, and 6037 of the Code affect certain corporations and organizations filing returns. These regulations require certain corporations and organizations to file their Forms 1120, 1120S, 990, and 990-PF electronically. A public hearing on the proposed regulations is scheduled for March 16, 2005.

A list is provided of organizations now classified as private foundations.

U.S.-New Zealand MAP Agreement regarding treatment of income derived through certain fiscally transparent entities. A copy of the news release issued by the Director, International (U.S. Competent Authority), on February 10, 2005, is set forth.

Final regulations under section 6031(a) of the Code allow the Commissioner to publish in the Internal Revenue Bulletin guidance that excepts from the partnership income tax reporting requirements partnerships whose income is primarily from tax-exempt bonds.