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Abbreviations›Rev. Proc. 2005-39, 2005-28 I.R.B. 82

GIFT TAX—Cont.

Internal Revenue Bulletin 2005-48 · 2026-10-03 edition · updated 2026-10-04 · United States

Summary and clarification of relief previously granted under

sections 6081, 6161, 6656, and 7508A with respect to taxpayers affected by Hurricane Katrina (Notice 73) 42, 723 Extension for filing tax returns, automatic six-month (TD 9229)

48, 1051 ; (REG–144898–04) 48, 1062 Proposed Regulations:

26 CFR 25.6081–1, added; 26.6081–1, added; extension of time for filing returns (REG–144898–04) 48, 1062 26 CFR 301.6020–1, added; substitute for return (REG–131739–03) 36, 494 26 CFR 301.6320–1, amended; miscellaneous changes to collection due process procedures relating to notice and opportunity for hearing upon filing of notice of federal tax lien (REG–150088–02) 43, 774 26 CFR 301.6330–1, amended; miscellaneous changes to collection due process procedures relating to notice and opportunity for hearing prior to levy (REG–150091–02) 43, 780 Regulations:

26 CFR 25.6081–1, removed; 25.6081–1T, added; 26.6081–1T, added; extension of time for filing returns (TD 9229) 48, 1051 26 CFR 301.6020–1, removed; 301.6020–1T, added; substitute for return (TD 9215) 36, 468 Substitute for return, Internal Revenue officer or employee (TD

  1. 36, 468 ; (REG–131739–03) 36, 494

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▸Contents — Internal Revenue Bulletin 2005-48
Internal Revenue Bulletin 2005-48

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