Skip to content

Introduction

SECTION 6. DRAFTING

Internal Revenue Bulletin 2005-28 · 2026-10-03 edition · updated 2026-10-04 · United States

INFORMATION

The principal author of this revenue procedure is Richard Charles Grosenick of the Office of Associate Chief Counsel (Procedure & Administration). For further information regarding this revenue procedure, contact Richard Charles Grosenick at (202) 622–7950 (not a toll-free call).

26 CFR 601.201: Rulings and determination letters. (Also Part I, §§ 148; 1.148–3.)

Rev. Proc. 2005–40

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

Ask AI about this code
▸Contents — Internal Revenue Bulletin 2005-28

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.