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Introduction›Part I. Rulings and Decisions Under the Internal Revenue Code of 1986

Section 148.—Arbitrage

Internal Revenue Bulletin 2005-47 · 2026-10-03 edition · updated 2026-10-04 · United States

26 CFR 1.148–5: Yield and valuation of investments.

The Service provides inflation adjustments for determining in the calendar year 2006 whether a broker’s commission or similar fee with respect to the

November 21, 2005 973 2005–47 I.R.B.

acquisition of a guaranteed investment contract or investments purchased for a yield restricted defeasance escrow is reasonable. See Rev. Proc. 2005-70, page 979.

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▸Contents — Internal Revenue Bulletin 2005-47
Internal Revenue Bulletin 2005-47

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