Introduction›Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
Section 482.—Allocation of Income and Deductions Among Taxpayers
Internal Revenue Bulletin 2005-19 · 2026-10-03 edition · updated 2026-10-04 · United States
Federal short-term, mid-term, and long-term rates are set forth for the month of May 2005. See Rev. Rul. 2005-27, page 998.
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