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Introduction

SECTION 7. EFFECT ON OTHER

Internal Revenue Bulletin 2005-18 · 2026-10-03 edition · updated 2026-10-04 · United States

DOCUMENTS

Rev. Proc. 2003–32 is amplified and superseded.

DRAFTING INFORMATION

The principal author of this revenue procedure is Lauren J. Blecker of the Office of the Associate Chief Counsel (Financial Institutions & Products). For further information regarding this revenue procedure, contact her at (202) 622–3920 (not a toll-free call).

26 CFR 601.201: Rulings and determination letters. (Also Part I, §§ 411, 7805; §§ 1.411(d)–4, 301.7805–1.)

Rev. Proc. 2005–23

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▸Contents — Internal Revenue Bulletin 2005-18
Internal Revenue Bulletin 2005-18

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