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SECTION 9. EFFECTIVE DATE

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

This revenue procedure is effective for taxable years ending on or after December 31, 2004.

DRAFTING INFORMATION

The principal authors of this revenue procedure are Jonathan Silver and Tina Jannotta of the Office of Associate Chief Counsel (Financial Institutions and Products). For further information regarding this revenue procedure, contact the principal authors at (202) 622–3930 (not a toll-free call).

26 CFR 601.201: Rulings and determination letters. (Also: Part I, §§ 61, 280F; 1.61–21.)

Rev. Proc. 2005–48

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

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