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SECTION 5. DRAFTING

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

INFORMATION

The principal author of this revenue procedure is Frederick L. Wesner of the Office of Division Counsel/Associate Chief Counsel (Tax Exempt & Government Entities). For further information regarding this revenue procedure, contact Frederick L. Wesner at (202) 622–6040 (not a toll-free call).

26 CFR 1.6050S–1: Information reporting for quali- fied tuition and related expenses.

Rev. Proc. 2005–50

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▸Contents — Internal Revenue Bulletin 2005-32

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