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Introduction

SECTION 15. DRAFTING

Internal Revenue Bulletin 2005-36 · 2026-10-03 edition · updated 2026-10-04 · United States

INFORMATION

The principal author of this notice is Barbara Allen Felker of the Office of Associate Chief Counsel (International). However, other personnel from the IRS and the Treasury Department participated in its development. For further information regarding this notice, contact Ms. Felker or Michael Gilman at (202) 622–3850 (not a toll-free call).

26 CFR 601.204: Changes in accounting periods and methods of accounting. (Also Part I, Sections 77, 381, 446, 455, 456, 461; 1.77–1, 1.381(c)(4)–1, 1.381(c)(5)–1, 1.446–1, 1.455–6, 1.456–6, 1.461–1.)

Rev. Proc. 2005–63

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▸Contents — Internal Revenue Bulletin 2005-36
Internal Revenue Bulletin 2005-36

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