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Introduction

SECTION 12. EFFECT ON OTHER

Internal Revenue Bulletin 2006-47 · 2026-10-03 edition · updated 2026-10-04 · United States

DOCUMENTS

Rev. Proc. 2005–78 is superseded.

DRAFTING INFORMATION

The principal author of this revenue procedure is John Roman Faron of the Office of Associate Chief Counsel (Income Tax and Accounting). For further information regarding this revenue procedure, contact Mr. Faron at (202) 622–4930 (not a toll-free call).

26 CFR 601.105: Examination of returns and claims for refund, credit, or abatement; determination of correct tax liability. (Also Part I, § 170.)

Rev. Proc. 2006–50

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▸Contents — Internal Revenue Bulletin 2006-47
Internal Revenue Bulletin 2006-47

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