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Introduction

SECTION 9. 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 David B. Silber of the Office of the Associate Chief Counsel (Financial Institutions and Products). For further information regarding this revenue procedure, contact Mr. Silber at (202) 622–3930 (not a toll-free call).

26 CFR 601.105: Examination of returns and claims for refund, credit, or abatement; determination of correct tax liability. (Also Part I, § 42; 1.42–14.)

Rev. Proc. 2005–36

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▸Contents — Internal Revenue Bulletin 2005-28

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