Part II of Notice 2002–45 states that to
SECTION 7. DRAFTING
Internal Revenue Bulletin 2005-16 · 2026-10-03 edition · updated 2026-10-04 · United States
INFORMATION
The principal author of this revenue procedure is Susan H. Levy. For further information regarding this revenue procedure, contact Susan H. Levy at (202) 622–3090 (not a toll-free call) or Bradford R. Poston at (202) 622–3060 (neither a toll-free call).
April 18, 2005 911 2005–16 I.R.B.
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