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Introduction

SECTION 1. PURPOSE

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

This revenue procedure modifies Rev. Proc. 2004–59, 2004–2 C.B. 678, to extend the sunset date of the Section 1441 Voluntary Compliance Program (“Section 1441 VCP”) to March 31, 2006.

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▸Contents — Internal Revenue Bulletin 2005-47

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