<?xml version='1.0' encoding='utf-8'?>

<rss version="2.0">
  <channel>
    <title>The Federal Register</title>
    <link>http://thefederalregister.com/b.p/agency/Internal_Revenue_Service/2005-12-21/</link>
    <description>Daily Publications of Meetings and Rules Changes for the Federal Government</description>
    <pubDate>Sun, Nov 23 2008 11:00:00 GMT</pubDate>
    <lastBuildDate>Sun, Nov 23 2008 11:00:00 GMT</lastBuildDate>
    <webMaster>info@thefederalregister.com</webMaster>
    <item>
  <title><![CDATA[  Section 1374 Effective Dates ]]></title>
  <link>http://thefederalregister.com/d.p/2005-12-21-05-24283</link>
  <description><![CDATA[ This document contains final regulations that provide guidance 
concerning the applicability of section 1374 of the Internal Revenue 
Code to S corporations that acquire assets in carryover basis 
transactions from C corporations on or after December 27, 1994, and to 
certain corporations that terminate S corporation status and later 
elect again to become S corporations.
<script type="text/javascript">
<!--
google_ad_client = "pub-2051746026283201";
google_ad_width = 728;
google_ad_height = 15;
google_ad_format = "728x15_0ads_al";
//2007-08-22: federalregister-rss
google_ad_channel = "2005962856";
google_color_border = "CC0000";
google_color_bg = "FFFFFF";
google_color_link = "CC0000";
google_color_text = "000000";
google_color_url = "008000";
//-->
</script>
<script type="text/javascript"
  src="http://pagead2.googlesyndication.com/pagead/show_ads.js">
</script>
]]></description>
  <guid>http://thefederalregister.com/d.p/2005-12-21-05-24283</guid>
  <pubDate>Wed, Dec 21 2005 11:00:00 GMT</pubDate>
</item>
<item>
  <title><![CDATA[  Section 482: Methods To Determine Taxable Income in Connection  With a Cost Sharing Arrangement; Correction]]></title>
  <link>http://thefederalregister.com/d.p/2005-12-21-E5-7582</link>
  <description><![CDATA[ This document corrects notice of proposed rulemaking (REG-
14461502) that was published in the Federal Register on Monday, August 
29, 2005 (70 FR 51116). The document contains proposed regulations that 
provide guidance regarding methods under section 482 to determine 
taxable income in connection with a cost sharing arrangement.
<script type="text/javascript">
<!--
google_ad_client = "pub-2051746026283201";
google_ad_width = 728;
google_ad_height = 15;
google_ad_format = "728x15_0ads_al";
//2007-08-22: federalregister-rss
google_ad_channel = "2005962856";
google_color_border = "CC0000";
google_color_bg = "FFFFFF";
google_color_link = "CC0000";
google_color_text = "000000";
google_color_url = "008000";
//-->
</script>
<script type="text/javascript"
  src="http://pagead2.googlesyndication.com/pagead/show_ads.js">
</script>
]]></description>
  <guid>http://thefederalregister.com/d.p/2005-12-21-E5-7582</guid>
  <pubDate>Wed, Dec 21 2005 11:00:00 GMT</pubDate>
</item>
<item>
  <title><![CDATA[  Application of Normalization Accounting Rules to Balances of  Excess Deferred Income Taxes and Accumulated Deferred]]></title>
  <link>http://thefederalregister.com/d.p/2005-12-21-E5-7583</link>
  <description><![CDATA[ This document contains proposed regulations that provide 
guidance on the normalization requirements applicable to public 
utilities that benefit (or have benefited) from accelerated 
depreciation methods or from the investment tax credit permitted under 
pre1991 law. The proposed regulations permit a utility whose assets 
cease to be public utility property to return to its ratepayers the 
normalization reserve for excess deferred income taxes (EDFIT) with 
respect to those assets and, in certain circumstances, also permit the 
return of part or all of the reserve for accumulated deferred 
investment tax credits (ADITC) with respect to those assets. This 
document also provides notice of a public hearing on these proposed 
regulations and a withdrawal of proposed regulations [REG10438501] 
published March 4, 2003, at 68 FR 10190.
<script type="text/javascript">
<!--
google_ad_client = "pub-2051746026283201";
google_ad_width = 728;
google_ad_height = 15;
google_ad_format = "728x15_0ads_al";
//2007-08-22: federalregister-rss
google_ad_channel = "2005962856";
google_color_border = "CC0000";
google_color_bg = "FFFFFF";
google_color_link = "CC0000";
google_color_text = "000000";
google_color_url = "008000";
//-->
</script>
<script type="text/javascript"
  src="http://pagead2.googlesyndication.com/pagead/show_ads.js">
</script>
]]></description>
  <guid>http://thefederalregister.com/d.p/2005-12-21-E5-7583</guid>
  <pubDate>Wed, Dec 21 2005 11:00:00 GMT</pubDate>
</item>
</channel>
</rss>

