SPECIAL ANNOUNCEMENT
Internal Revenue Bulletin 2005-46 · 2026-10-03 edition · updated 2026-10-04 · United States
Announcement 2005–80, page 967. This announcement provides a settlement initiative under which taxpayers and the Internal Revenue Service may resolve the tax treatment of certain tax transactions. Taxpayers have until January 23, 2006, to file an election indicating their intent to participate in this initiative.
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