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Rev. Proc. 2005-74

SEC. 5. EFFECTIVE DATE

Internal Revenue Bulletin 2005-50 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure applies to any return filed on a 2005 tax form for a taxable year beginning in 2005, and to any return filed on a 2005 tax form in 2006 for a short taxable year beginning in 2006.

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▸Contents — Internal Revenue Bulletin 2005-50
Internal Revenue Bulletin 2005-50

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