Special use value; farms; interest rates. The 2005 interest rates to be used in computing the special use value of farm real property for which an election is made under section 2032A of the Code are listed for estates of decedents.

Environmental remediation costs. This ruling holds that environmental remediation costs that are incurred to clean up land that a taxpayer contaminated with hazardous waste by the operation of the taxpayer's manufacturing activities are incurred by reason of production activities and are properly allocable under section 263A of the Code to the inventory produced during the taxable year the costs are incurred. Rev. Proc. 2002-9 modified and amplified.

Tobacco quota termination payments. This notice provides guidance in a Q&A format regarding the tax treatment of payments made to eligible tobacco quota holders for the termination of tobacco marketing quotas and related price support programs under the American Jobs Creation Act of 2004.

Utilities; taxable income. For federal income tax purposes, if certain conditions are satisfied, a utility may treat an up-front payment for network upgrades as not being taxable income under section 61 when received. Rev. Proc. 2002-9 modified and amplified.

This procedure updates Rev. Rul. 82-29 to allow corporate officers or authorized agents to sign additional employment tax related documents using alternative signature methods. Rev. Rul. 82-29 modified and clarified.

This announcement provides a memorandum of understanding (MOU) between the Competent Authorities of the United States and Canada regarding the mutual agreement procedure (MAP) process in accordance with the terms set forth in the United States - Canada income tax convention. The MOU establishes principles and guidelines to improve the performance and efficiency of the MAP process.

This notice provides that, in the case of bonds subject to the 1989 regulations or the 1992 regulations, rebate payments must be filed at the same place designated by the Commissioner for bonds subject to section 1.148-3 of the regulations.

Low-income housing tax credit. This procedure publishes the amounts of unused housing credit carryovers allocated to qualified states under section 42(h)(3)(D) of the Code for calendar year 2005.

This procedure establishes a safe harbor under which housing credit agencies and project owners may meet the requirements of section 42(h)(6)(B)(i) of the Code as described in Q&A-5 of Rev. Rul. 2004-82, 2004-35 I.R.B. 350, concerning extended low-income housing commitments.

This procedure describes how taxpayers may seek administrative relief when the Service has assessed interest for periods during which interest should have been suspended under section 6404(g) of the Code.

This procedure updates Rev. Rul. 82-29 to allow corporate officers or authorized agents to sign additional employment tax related documents using alternative signature methods. Rev. Rul. 82-29 modified and clarified.

This procedure provides issuers of state or local bonds subject to Code section 148(f)(3) and regulations section 1.148-3(g) with procedures for correcting a failure to timely pay the proper amount of arbitrage rebate. The procedure also modifies Rev. Proc. 90-11, 1990-1 C.B. 469, which provides similar procedures for bonds subject to regulations section 1.148-1T. The modification provides a new address for filing late rebate payments and related requests. Rev. Proc. 90-11 modified.