Table of Contents

• Notice 2005-70
  • BACKGROUND
  • PROCEDURES
  • EFFECTIVE DATE
  • DRAFTING INFORMATION
• Rev. Proc. 2005-68
  • SECTION 1. PURPOSE
  • SECTION 2. BACKGROUND
    • .01 Current Procedures
    • .02 New Procedures
  • SECTION 3. REQUEST FOR COMMENTS
  • SECTION 4. PROCEDURE
  • SECTION 5. EFFECT ON OTHER DOCUMENTS
  • SECTION 6. EFFECTIVE DATE
  • SECTION 7. PAPERWORK REDUCTION ACT
  • SECTION 8. DRAFTING INFORMATION