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Section 1. PURPOSE

Internal Revenue Bulletin 2005-12 · 2026-10-03 edition · updated 2026-10-04 · United States

This notice modifies Notice 2005–4, 2005–2 I.R.B. 289, by extending the transitional rule related to sales of gasoline on oil company credit cards and by making several corrections to Notice 2005–4. Notice 2005–4 provides guidance on certain excise tax provisions in the Internal Revenue Code that were added or affected by the American Jobs Creation Act of 2004 (Pub. L. 108–357) (Act).

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▸Contents — Internal Revenue Bulletin 2005-12
Internal Revenue Bulletin 2005-12

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