EXEMPT ORGANIZATIONS

Internal Revenue Bulletin 2005-37 · 2026-10-03 edition · updated 2026-10-04 · United States

Rev. Proc. 2005–61, page 507. This procedure amplifies Rev. Proc. 2005–3, 2005–1 I.R.B. 118, which sets forth areas of the Code in which the Service will not issue advance rulings or determination letters. The procedure provides that the Service will not issue advance rulings or determination letters involving the recovery of costs by any investor-owned public utility through a legislatively authorized securitization mechanism. Rev. Proc. 2005–3 amplified.

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▸Contents — Internal Revenue Bulletin 2005-37

Internal Revenue Bulletin 2005-37

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