SECTION 8. DRAFTING
Internal Revenue Bulletin 2005-42 · 2026-10-03 edition · updated 2026-10-04 · United States
INFORMATION
The principal author of this notice is Christopher L. Trump of the Office of Associate Chief Counsel (International). For further information regarding this notice, contact Christopher L. Trump at (202) 622–3860 (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 I, §§ 62, 162, 267, 274; 1.62–2, 1.162–17, 1.267(a)–1, 1.274–5.)
Rev. Proc. 2005–67
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