Internal Revenue Bulletins  
September 19, 2005

Internal Revenue Bulletin No. 2005-38

Official IRS Bulletin Documents linked below are in HTML: Revenue Rulings, Revenue Procedures, Announcements, Notices, Treasury Decisions, Regulations, Treaties, etc.
Definition of Terms Used by the IRS in Official Documents
Guide to Understanding the Differences Among Official IRS Documents

INCOME TAX

Rev. Rul. 2005-61(HTML)
Fringe benefits aircraft valuation formula. The Standard Industry Fare Level (SIFL) cents-per-mile rates and terminal charges in effect for the second half of 2005 are set forth for purposes of determining the value of noncommercial flights on employer-provided aircraft under section 1.61-21(g) of the regulations.

Rev. Rul. 2005-62(HTML)
Interest rates; underpayments and overpayments. The rate of interest determined under section 6621 of the Code for the calendar quarter beginning October 1, 2005, will be 7 percent for overpayments (6 percent in the case of a corporation), 7 percent for underpayments, and 9 percent for large corporate underpayments. The rate of interest paid on the portion of a corporate overpayment exceeding $10,000 will be 4.5 percent.

Rev. Proc. 2005-65(HTML)
Specifications are set forth for the private printing of paper and laser-printed substitutes for tax year 2005 Form W-2, Wage and Tax Statement, and Form W-3, Transmittal of Wage and Tax Statements. Rev. Proc. 2004-54 superseded.

EMPLOYEE PLANS

T.D. 9219(HTML)
Final regulations under section 411(d)(6) of the Code provide guidance relating to the anti-cutback rules and the notification requirements under section 4980F.

REG-156518-04(HTML)
Proposed regulations under section 411(d)(6) of the Code provide guidance relating to the anti-cutback rules. A public hearing is scheduled for December 6, 2005.

EXEMPT ORGANIZATIONS

Announcement 2005-65(HTML)
A list is provided of organizations now classified as private foundations.

EMPLOYMENT TAX

Rev. Proc. 2005-65(HTML)
Specifications are set forth for the private printing of paper and laser-printed substitutes for tax year 2005 Form W-2, Wage and Tax Statement, and Form W-3, Transmittal of Wage and Tax Statements. Rev. Proc. 2004-54 superseded.

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