Internal Revenue Bulletin:  2005-37 

September 12, 2005 

EXEMPT ORGANIZATIONS


Table of Contents

Rev. Proc. 2005-61 Rev. Proc. 2005-61

This procedure amplifies Rev. Proc. 2005-3, 2005-1 I.R.B. 118, which sets forth areas of the Code in which the Service will not issue advance rulings or determination letters. The procedure provides that the Service will not issue advance rulings or determination letters involving the recovery of costs by any investor-owned public utility through a legislatively authorized securitization mechanism. Rev. Proc. 2005-3 amplified.


More Internal Revenue Bulletins