Bulletin No. 2005-48 November 28, 2005
Internal Revenue Bulletin 2005-48 · 2026-10-03 edition · updated 2026-10-04 · United States
Sections in this part
Announcement 2005–84, page 1064. This announcement is to advise fiscal year pass-through entities of two new act sections of the Katrina Emergency Tax Relief Act (KETRA) of 2005 (these act sections will not be codified). Act section 301 concerns the temporary suspension of limitations of charitable contributions for individuals. Act section 305 concerns the donation of “apparently wholesome food” by individuals, corporations, and partnerships.
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