SECTION 6. DRAFTING
Internal Revenue Bulletin 2005-12 · 2026-10-03 edition · updated 2026-10-04 · United States
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INFORMATION
The principal author of this revenue procedure is Bernard P. Harvey of the Office of Associate Chief Counsel (Passthroughs & Special Industries). For further information regarding the depreciation limitations and lessee inclusion
2005–12 I.R.B. 765 March 21, 2005
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