Internal Revenue Bulletin: 2005-26
June 27, 2005
Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
Table of Contents
Rev. Rul. 2005-37
DRAFTING INFORMATION
T.D. 9207
AGENCY:
ACTION:
SUMMARY:
DATES:
FOR FURTHER INFORMATION CONTACT:
SUPPLEMENTARY INFORMATION:
Paperwork Reduction Act
Background
Explanation of Provisions
Effective Date
Special Analyses
Adoption of Amendments to the Regulations
PART 1—INCOME TAXES
§1.752-5(a) [Amended]
§1.752-6T [Removed]
§1.752-7 Partnership assumption of partner’s §1.752-7 liability on or after June 24, 2003.
PART 602—OMB CONTROL NUMBERS UNDER THE PAPERWORK REDUCTION ACT
Drafting Information
Rev. Rul. 2005-36
ISSUE
FACTS
LAW AND ANALYSIS
HOLDINGS
DRAFTING INFORMATION
More Internal Revenue Bulletins