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Introduction

SECTION 3. SCOPE

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

This revenue procedure applies to taxpayers that fail to disclose information regarding listed transactions, as required under section 6011 and the regulations there

under, for taxable years with respect to which the period for assessing a deficiency did not expire before October 22, 2004. This revenue procedure provides procedures that taxpayers and material advisors may follow to disclose undisclosed listed transactions.

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

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