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Introduction

SECTION 3. SCOPE

Internal Revenue Bulletin 2005-20 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure applies to individuals serving in the Armed Forces in a combat zone, or in support of such Armed Forces, individuals serving with respect to contingency operations, affected taxpayers by reason of Presidentially declared disasters within the meaning of section 301.7508A–1(d)(1) of the regulations, and taxpayers whom the IRS determines are affected by a terroristic or military action.

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▸Contents — Internal Revenue Bulletin 2005-20
Internal Revenue Bulletin 2005-20

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