Table of Contents

• Rev. Proc. 2005-20
  • SECTION 1. PURPOSE
  • SECTION 2. BACKGROUND
  • SECTION 3. SCOPE
  • SECTION 4. PROCEDURE
  • SECTION 5.  EFFECTIVE DATE
  • SECTION 6.  TRANSITION RULES
  • SECTION 7. EFFECT ON OTHER DOCUMENTS
  • DRAFTING INFORMATION
• Rev. Proc. 2005-23
  • SECTION 1. PURPOSE
  • SECTION 2. BACKGROUND
  • SECTION 3. EXERCISE OF AUTHORITY UNDER § 7805(b)(8)
  • SECTION 4. EFFECT ON DETERMINATION LETTERS AND REMEDIAL AMENDMENT PERIOD
  • SECTION 5. PROPOSED REGULATION
  • SECTION 6. EFFECTIVE DATE
  • SECTION 7. PAPERWORK REDUCTION ACT
  • DRAFTING INFORMATION