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Introduction

SECTION 3. SCOPE

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

The scope of this revenue procedure is limited to waiving the 90-day periods for submitting applications or requests for consent under §§ 1.77–1, 1.381(c)(4)–1(d)(2), 1.381(c)(5)–1(d)(2), 1.455–6(b), 1.456–6(b), and 1.461–1(c)(3)(ii).

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

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