Table of Contents

• REG-148521-04
  • AGENCY:
  • ACTION:
  • SUMMARY:
  • DATES:
  • ADDRESSES:
  • FOR FURTHER INFORMATION CONTACT:
  • SUPPLEMENTARY INFORMATION:
    • Background and Explanation of Provisions
    • Special Analyses
    • Comments and Public Hearing
    • Proposed Effective Date
  • Proposed Amendments to the Regulations
    • PART 301 — PROCEDURE AND ADMINISTRATION
  • Drafting Information
• Announcement 2005-31
  • AGENCY:
  • ACTION:
  • SUMMARY:
  • DATES:
  • FOR FURTHER INFORMATION CONTACT:
  • SUPPLEMENTARY INFORMATION:
    • Background
    • Need for Correction
    • Correction of Publication
    • PART 10 — PRACTICE BEFORE THE INTERNAL REVENUE SERVICE
    • §10.35 [Corrected]
    • §10.35 Requirements for covered opinions.