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SECTION 7. EFFECT ON OTHER REVENUE PROCEDURES

Internal Revenue Bulletin 2005-34 · 2026-10-03 edition · updated 2026-10-04 · United States

Rev. Proc. 89–20, 1989–1 C.B. 841, and section 4 of Rev. Proc. 90–31 are superseded.

DRAFTING INFORMATION

The principal authors of this revenue procedure are Karlene M. Lesho and Stephanie N. Bland of the Office of Associate Chief Counsel (Passthroughs and Special Industries). For further information regarding this revenue procedure, contact Karlene M. Lesho or Stephanie N. Bland at (202) 622–7830 (not a toll-free call).

26 CFR 601.201: Rulings and determination letters. (Also Part I, §§ 170, 664, 2055, 2522; 1.170A–6, 1.664–1, 1.664–3, 1.664–4, 20.2055–2, 25.2522(c)–3.)

Rev. Proc. 2005–53

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▸Contents — Internal Revenue Bulletin 2005-34
Internal Revenue Bulletin 2005-34

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