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Introduction

SECTION 1. PURPOSE

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

This revenue procedure amplifies Rev. Proc. 2005–3, 2005–1 I.R.B. 118, which sets forth areas of the Internal Revenue Code in which the Internal Revenue Service will not issue advance rulings or determination letters.

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▸Contents — Internal Revenue Bulletin 2005-37
Internal Revenue Bulletin 2005-37

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