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Part IV. Applicable Federal Interest Rates

SECTION 7. DRAFTING

Internal Revenue Bulletin 2005-21 · 2026-10-03 edition · updated 2026-10-04 · United States

INFORMATION

The principal author of this revenue procedure is Margaret A. Hogan of the Office of Associate Chief Counsel (International). For further information regarding this revenue procedure, contact Margaret A. Hogan at (202) 622–3850 (not a toll-free call).

tion for a taxable year beginning on or after March 26, 2004, but before March 26, 2006, for which no return has previously been filed.

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