SECTION 3. AMENDMENTS TO
Internal Revenue Bulletin 2005-28 · 2026-10-03 edition · updated 2026-10-04 · United States
REGULATIONS
The regulations will be amended to provide that, in the case of bonds subject to the 1989 regulations (as defined in section 2.05) or the 1992 regulations (as defined in section 2.06), rebate payments must be filed at the same place or places designated by the Commissioner for bonds subject to § 1.148–3. Until further notice, rebate payments for bonds subject to the 1989 regulations or the 1992 regulations should be sent to the following address:
Internal Revenue Service Ogden Submission Processing Center Ogden, Utah 84201
DRAFTING INFORMATION
The principal author of this notice is David White of the Office of Division Counsel/Associate Chief Counsel (Tax Exempt and Government Entities). For further information regarding this revenue procedure, contact Mr. White at (202) 622–3980 (not a toll-free call).
26 CFR 601.204: Changes in accounting periods and in methods of accounting. (Also Part I, §§ 61, 446, 451.)
Rev. Proc. 2005–35
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