Skip to content
ChatProjectCodes

Introduction

SECTION 3. DESCRIPTION OF

Internal Revenue Bulletin 2005-22 · 2026-10-03 edition · updated 2026-10-04 · United States

RELIEF

.01 An issuing authority that fails to make a timely carryforward election is granted under this revenue procedure an automatic extension of six months from the due date of the carryforward election (excluding extensions), to make the carryforward election, if that issuing authority meets the requirements of § 4 of this revenue procedure.

.02 The granting of an extension of time to make a carryforward election under this revenue procedure is not a determination that the issuing authority is otherwise eligible to make the election.

.03 If an issuing authority is not eligible for relief under this revenue procedure, such authority may request relief by applying for a letter ruling under § 301.9100–3, Rev. Proc. 2005–1, 2005–1 I.R.B. 1 (or its successor), and Rev. Proc. 96–16, 1996–1 C.B. 630.

May 31, 2005 1149 2005–22 I.R.B.

fice of Assistant Chief Counsel (Exempt Organizations/Employment Tax/Government Entities). For further information regarding this revenue procedure, contact Mr. Stojanovic at (202) 622–3980 (not a toll-free call).

Get a plain-English answer with a citation back to this text.

Ask AI about this code
Export this section
▸Contents — Internal Revenue Bulletin 2005-22
Internal Revenue Bulletin 2005-22

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.