SECTION 7. DRAFTING
Internal Revenue Bulletin 2005-7 · 2026-10-03 edition · updated 2026-10-04 · United States
INFORMATION
The principal authors of this notice are Paul Handleman and Lauren Ross Taylor of the Office of Associate Chief Counsel (Passthroughs and Special Industries). For further information regarding this notice, contact Mr. Handleman or Ms. Taylor at (202) 622–3040 (not a toll-free call). For further information regarding the application of § 199 to pass-through entities, contact James Quinn of the Office of Associate Chief Counsel (Passthroughs and Special Industries) at (202) 622–3080; regarding the determination of costs generally, contact Scott Rabinowitz of the Office of Associate Chief Counsel (Income Tax and Accounting) at (202) 622–4970; regarding the cost allocation rules under § 861, contact Bethany Ingwalson of the Office of Associate Chief Counsel (International) at (202) 622–3850; regarding expanded affiliated groups, contact Lisa Fuller of the Office of Associate Chief Counsel (Corporate) at (202) 622–7750; or regarding the definition of W–2 wages, contact Alfred Kelley of the Office of Associate
February 14, 2005 527 2005–7 I.R.B.
ing this notice, contact Ms. Fields at (202) 622–3050 (not a toll-free call).
26 CFR 601.105: Examination of returns and claims for refund, credit, or abatement; determination of correct tax liability. (Also Part 1, §§ 121, 1031; 1.121–1, 1.1031(a)–1.)
Rev. Proc. 2005–14
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