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SECTION 1. PURPOSE

Internal Revenue Bulletin 2005-32 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure prescribes how an eligible educational institution may obtain automatic consent from the Service to change its method of reporting under section 6050S of the Code and section 1.6050S–1 of the Income Tax Regulations. An eligible educational institution that complies with all of the conditions and procedures of this revenue procedure has obtained consent to change its method of reporting as required by section 1.6050S–1(b)(1).

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▸Contents — Internal Revenue Bulletin 2005-32
Internal Revenue Bulletin 2005-32

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