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Introduction

SECTION 6. DRAFTING

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

INFORMATION

The principal author of this revenue procedure is Thomas M. Preston of the Office of Associate Chief Counsel (Financial Institutions & Products). For further information regarding this revenue procedure, contact Mr. Preston at (202) 622–3970 (not a toll-free call).

26 CFR 601.105: Examination of returns and claims for refund, credit, or abatement; determination of correct tax liability. (Also: Part 1, §§ 61, 451, 1001.)

Rev. Proc. 2005–62

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

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