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Bulletin No. 2005-6 February 7, 2005

ADMINISTRATIVE

Internal Revenue Bulletin 2005-6 · 2026-10-03 edition · updated 2026-10-04 · United States

Rev. Rul. 2005–9, page 470. Bankruptcy cases; definition of “pending”. This ruling discusses the definition of “pending” regarding bankruptcy cases for purposes of the relief from the imposition of certain penalties provided under section 6658 of the Code.

February 7, 2005 2005–6 I.R.B.

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▸Contents — Internal Revenue Bulletin 2005-6

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