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SECTION 4. APPLICATION

Internal Revenue Bulletin 2005-33 · 2026-10-03 edition · updated 2026-10-04 · United States

.01 Periodic reports required under the Securities Exchange Act of 1934 . In accordance with section 6707A(e), a person who files SEC Form 10–K, Annual Report, pursuant to section 13 or 15(d) of the Securities Exchange Act of 1934, either separately or consolidated with another per

26 CFR 601.105: Examination of returns and claims for refund, credit, or abatement; determination of correct tax liability. (Also: Part I, §§ 6011, 6662, 6662A, 6707A; 1–6011–4.)

Rev. Proc. 2005–51

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▸Contents — Internal Revenue Bulletin 2005-33
Internal Revenue Bulletin 2005-33

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