SECTION 7. EFFECT ON OTHER REVENUE PROCEDURES
Internal Revenue Bulletin 2005-34 · 2026-10-03 edition · updated 2026-10-04 · United States
Section 5 of Rev. Proc. 90–30 and section 6 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 Proc. 90–31 are superseded.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).
2005–34 I.R.B. 382 August 22, 2005
26 CFR 601.201: Rulings and determination letters. (Also Part I, §§ 170, 664, 2055; 1.170A–6, 1.664–1, 1.664–3, 1.664–4, 20.2055–2.)
Rev. Proc. 2005–56
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