SECTION 12. DRAFTING
Internal Revenue Bulletin 2005-6 · 2026-10-03 edition · updated 2026-10-04 · United States
INFORMATION
The principal author of this notice is Jeffrey L. Vinnik of the Office of Associate Chief Counsel (International). However, other personnel from the IRS and the Treasury Department participated in its development. For further information regarding this notice, contact Mr. Vinnik at (202) 622–3840 (not a toll-free call).
.03 Tax Returns Filed Prior to January 13, 2005 .
A taxpayer that has filed its tax return for the taxable year for which it elects section 965 to apply prior to January 13, 2005, may satisfy the reporting requirements of sections 8.02(a), 8.03(c) or 8.04(c) of this notice on an amended tax return that is filed by the due date (including extensions) of the tax return for such taxable year.
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