SECTION 6. DRAFTING
Internal Revenue Bulletin 2005-30 · 2026-10-03 edition · updated 2026-10-04 · United States
INFORMATION
The principal author of this revenue procedure is Taylor Cortright of the Office of Associate Chief Counsel (Passthroughs & Special Industries). For further information regarding this revenue procedure, contact Ms. Cortright at (202) 622–3130 (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, §§ 482; 1.482–1A, 1.482–1T, 1.482–1.)
Rev. Proc. 2005–46
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