This is the table of contents of Internal Revenue Bulletin IRB 2005-20. Click on an entry to view the entry. Items shown under "Highlights of This Issue" open summaries of each IRB-referenced document only. Scroll to Parts I, II, etc. to view the full text versions of each IRB-referenced document. Use the "Keyword Search" option of TouchTax to search the full text of all Internal Revenue Bulletins, including this IRB.
These synopses are intended only as aids to the reader in identifying the subject matter covered. They may not be relied upon as authoritative interpretations.
Deferred annuity contract. This ruling addresses the treatment of certain amounts received under a deferred annuity contract as income in respect of a decedent (IRD) under section 691 of the Code. Rev. Rul. 79-335 modified and superseded.
Final, temporary, and proposed regulations under section 937 of the Code provide rules for determining whether an individual is a bona fide resident of American Samoa, Guam, the Northern Mariana Islands, Puerto Rico, or the U.S. Virgin Islands. The regulations also provide rules for determining when income is considered to be from sources within a U.S. possession and whether income is effectively connected with the conduct of a trade or business within a U.S. possession. In addition, conforming changes are made and/or proposed to regulations under related sections of the Code. A public hearing on the proposed regulations is scheduled for July 21, 2005.
Final, temporary, and proposed regulations under section 937 of the Code provide rules for determining whether an individual is a bona fide resident of American Samoa, Guam, the Northern Mariana Islands, Puerto Rico, or the U.S. Virgin Islands. The regulations also provide rules for determining when income is considered to be from sources within a U.S. possession and whether income is effectively connected with the conduct of a trade or business within a U.S. possession. In addition, conforming changes are made and/or proposed to regulations under related sections of the Code. A public hearing on the proposed regulations is scheduled for July 21, 2005.
Renewable electricity production and refined coal production; calendar year 2005 inflation adjustment factor and reference prices. This notice announces the calendar year 2005 inflation adjustment factor and reference prices for the renewable electricity production credit and refined coal production credit under section 45 of the Code.
Deferred annuity contract. This ruling addresses the treatment of certain amounts received under a deferred annuity contract as income in respect of a decedent (IRD) under section 691 of the Code. Rev. Rul. 79-335 modified and superseded.
This procedure provides an updated list of time-sensitive acts, the performance of which may be postponed under sections 7508 and 7508A of the Code. Section 7508 postpones specified acts for individuals serving in the Armed Forces of the United States or serving in support of such Armed Forces in a combat zone. Section 7508A of the Code permits a postponement of specified acts for taxpayers affected by a Presidentially declared disaster or a terroristic or military action. The list of acts in this procedure supplements the list of postponed acts in section 7508(a)(1) of the Code and section 301.7508A-1(b) of the regulations. Rev. Proc. 2004-13 superseded.
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