Introduction›Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
Section 642.—Special Rules for Credits and Deductions
Internal Revenue Bulletin 2005-23 · 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 June 2005. See Rev. Rul. 2005-32, page 1156.
2005–23 I.R.B. 1155 June 6, 2005
Sheryl B. Flum at (202) 622–3970 (not a toll-free call).
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