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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 sets forth the manner in which a public utility company may treat the issuance of a financing order by a State agency authorizing the recovery of certain specified costs incurred by the utility and the securitization of the rights created by that financing order.

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

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