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SECTION 4. EFFECTIVE DATE

Internal Revenue Bulletin 2005-14 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure is effective for sales on or after April 4, 2005. In the case of sales before April 4, 2005, the Service will not challenge sellers who take positions consistent with this revenue procedure with respect to sales of truck bodies described in section 3.01.

DRAFTING INFORMATION

The principal author of this revenue procedure is Theodore N. Margopulos of the Office of Associate Chief Counsel (Passthroughs & Special Industries). For further information regarding this revenue procedure, contact Barbara Franklin at (202) 622–3130 (not a toll-free call).

26 CFR 145.4051–1: Imposition of tax on heavy trucks and trailers sold at retail. (Also Part I, § 4051.)

Rev. Proc. 2005–19

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▸Contents — Internal Revenue Bulletin 2005-14
Internal Revenue Bulletin 2005-14

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