Internal Revenue Bulletin: 2005-42
October 17, 2005
Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
Table of Contents
T.D. 9225
AGENCY:
ACTION:
SUMMARY:
DATES:
FOR FURTHER INFORMATION CONTACT:
SUPPLEMENTARY INFORMATION:
Background
Explanation of Provisions
Special Analyses
Adoption of Amendments to the Regulations
PART 1—INCOME TAXES
Drafting Information
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