Part III. Administrative, Procedural, and Miscellaneous

SECTION 1. WHAT IS THE

Internal Revenue Bulletin 2005-1 · 2026-10-03 edition · updated 2026-10-04 · United States

PURPOSE OF THIS REVENUE PROCEDURE?

.01 This revenue procedure explains when and how Employee Plans Technical or Exempt Organizations Technical issue technical advice memoranda (TAMs) and technical expedited advice memoranda (TEAMs) to an Employee Plans (EP) Examinations Area manager, an Ex

January 3, 2005 172 2005–1 I.R.B.

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▸Contents — Internal Revenue Bulletin 2005-1

Internal Revenue Bulletin 2005-1

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