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Introduction

SECTION 4. SCOPE

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

This revenue procedure applies to investor-owned public utility companies that, pursuant to specified cost recovery legislation, receive an irrevocable financing order from an appropriate State agency that determines the amount of certain specified costs the utility will be permitted to recover through qualifying securitization of an intangible property right created by the special legislation.

September 12, 2005 507 2005–37 I.R.B.

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

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