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Introduction

SECTION 6. EFFECTIVE DATE

Internal Revenue Bulletin 2005-7 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure is effective January 27, 2005. However, taxpayers may

apply this revenue procedure in taxable years for which the period of limitation on refund or credit under § 6511 has not expired.

DRAFTING INFORMATION

The principal author of this revenue procedure is Sara Paige Shepherd of the Office of Associate Chief Counsel (Income Tax & Accounting). For further

2005–7 I.R.B. 532 February 14, 2005

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▸Contents — Internal Revenue Bulletin 2005-7
Internal Revenue Bulletin 2005-7

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