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Introduction

SECTION 1. PURPOSE

Internal Revenue Bulletin 2005-17 · 2026-10-03 edition · updated 2026-10-04 · United States

The purpose of this revenue procedure is to alert taxpayers to the enactment of section 6501(c)(10) of the Internal Revenue Code, and to provide guidance for taxpayers subject to the extended period of limitations on assessment under section 6501(c)(10).

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▸Contents — Internal Revenue Bulletin 2005-17
Internal Revenue Bulletin 2005-17

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