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Introduction

SECTION 7. DRAFTING

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

INFORMATION

The principal author of this revenue procedure is Sean M. Dwyer of the Office of Associate Chief Counsel (Income Tax & Accounting). For further information regarding this revenue procedure, contact Mr. Dwyer at (202) 622–5020 (not a toll-free call).

September 6, 2005 492 2005–36 I.R.B.

guidance in computing estimated tax, see Notice 89–96.

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