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.

INCOME TAX

Rev. Rul. 2005-43(PDF, 73K)
This ruling obsoletes Rev. Proc. 64�54, and several subsequent rulings because they only apply to tax years prior to January 1, 1965, and are therefore no longer determinative with respect to future transactions. Rev. Procs. 64�54, 66�33, 69�13, 71�1, and 72�22 and Rev. Ruls. 65�109 and 68�549 obsoleted.

Rev. Rul. 2005-44(PDF, 79K)
This ruling provides the monthly bond factor amounts to be used by taxpayers who dispose of qualified low-income buildings or interests therein during the period January through September 2005.

TAX CONVENTIONS

Rev. Proc. 2005-44(PDF, 82K)
This procedure obsoletes Rev. Procs. that describe the representations that a nonresident alien student, teacher, or researcher at a university must make to claim an exemption from withholding tax on personal services income under the provisions of specific U.S. income tax treaties. Rev. Procs. 87�8, 87�9, and 93�22 obsoleted.

Announcement 2005-48(PDF, 72K)
This announcement contains a table of disciplinary actions involving attorneys, certified public accountants, enrolled agents, and enrolled actuaries and one of the following disciplinary actions: suspensions, censures, disbarments, and resignations.

Announcement 2005-49(PDF, 53K)
This document contains a correction to T.D. 9206, 2005�25 I.R.B. 1283, which provides guidance for the filing of information returns by donees relating to qualified intellectual property contributions.

Rev. Proc. 2005-41(PDF, 174K)
This procedure contains revisions to Publication 1239, Specifications for Filing Form 8027, Employer�s Annual Information Return of Tip Income and Allocated Tips, Electronically or Magnetically (revised 6�2005). Rev. Proc. 2000�49 superseded.

Rev. Proc. 2005-43(PDF, 84K)
This procedure explains how a taxpayer may elect not to treat qualified New York Liberty Zone leasehold improvement property as 5-year property for purposes of section 168. This procedure also excludes a certain change in computing depreciation from the automatic change in method of accounting procedure. Rev. Proc. 2002�9 modified and amplified.

Rev. Proc. 2005-44(PDF, 82K)
This procedure obsoletes Rev. Procs. that describe the representations that a nonresident alien student, teacher, or researcher at a university must make to claim an exemption from withholding tax on personal services income under the provisions of specific U.S. income tax treaties. Rev. Procs. 87�8, 87�9, and 93�22 obsoleted.