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

Section 6601.—Interest on Underpayment, Nonpayment, or Extensions of Time for Payment,…

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

The Service provides an inflation adjustment to the amount used to determine the amount of interest charged on a certain portion of the estate tax payable in installments for the estate of a decedent dying in calendar year 2006. 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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