Links to Official IRS Bulletin Documents listed below are in the Adobe Acrobat PDF Format, and require the appropriate Acrobat Reader to view and/or print.

Announcement 2005-27(PDF, 258K)
This document contains the annual report to the public concerning Advance Pricing Agreements (APAs) and the experience of the APA program during calendar year 2004. This document does not provide guidance regarding the application of the arm�s length standard; rather, it reports on the structure and activities of the APA program.

Notice 2005-32(PDF, 101K)
This notice provides interim procedures for partnerships and their partners to comply with the mandatory basis adjustment provisions of sections 734 and 743 of the Code. This notice also provides interim procedures for electing investment partnerships and their partners to comply with sections 743(e) and 6031(f).

REG-125443-01(PDF, 112K)
Proposed regulations under section 1441 of the Code would implement certain changes announced in Notice 2001-4, 2001-1 C.B. 267; Notice 2001-11, 2001-1 C.B. 464; and Notice 2001-43, 2001-2 C.B. 72. In addition, these regulations would provide guidance under section 411 of the American Jobs Creation Act of 2004. A public hearing is scheduled for July 20, 2005.

Rev. Proc. 2005-21(PDF, 1.3M)
This procedure provides general rules and specifications from the Service for paper and computer-generated substitutes of the extensively revised January 2005 versions of Form 941, Employer�s Quarterly Federal Tax Return, and Schedule B (Form 941), Report of Tax Liability for Semiweekly Schedule Depositors. Rev. Proc. 2005-21 will be reproduced as Publication 4436, General Rules and Specifications for Substitute Form 941 and Schedule B (Form 941).

Rev. Proc. 2005-24(PDF, 61K)
This procedure provides a safe harbor procedure under which the Service will disregard a spousal right of election for purposes of determining whether the CRAT or CRUT meets the requirements of section 664(d)(1)(B) or (d)(2)(B) of the Code continuously since its creation if the spouse irrevocably waives the right of election in the manner prescribed.

Rev. Rul. 2005-24(PDF, 70K)
Health reimbursement arrangements. This ruling addresses the income tax treatment under section 105 of the Code of amounts received by employees from employer-provided reimbursement plans. Notice 2002-45 amplified.

Rev. Proc. 2005-24(PDF, 61K)
This procedure provides a safe harbor procedure under which the Service will disregard a spousal right of election for purposes of determining whether the CRAT or CRUT meets the requirements of section 664(d)(1)(B) or (d)(2)(B) of the Code continuously since its creation if the spouse irrevocably waives the right of election in the manner prescribed.

Rev. Proc. 2005-24(PDF, 61K)
This procedure provides a safe harbor procedure under which the Service will disregard a spousal right of election for purposes of determining whether the CRAT or CRUT meets the requirements of section 664(d)(1)(B) or (d)(2)(B) of the Code continuously since its creation if the spouse irrevocably waives the right of election in the manner prescribed.

Rev. Proc. 2005-21(PDF, 1.3M)
This procedure provides general rules and specifications from the Service for paper and computer-generated substitutes of the extensively revised January 2005 versions of Form 941, Employer�s Quarterly Federal Tax Return, and Schedule B (Form 941), Report of Tax Liability for Semiweekly Schedule Depositors. Rev. Proc. 2005-21 will be reproduced as Publication 4436, General Rules and Specifications for Substitute Form 941 and Schedule B (Form 941).