Table of Contents

• Rev. Rul. 2005-67
  • DRAFTING INFORMATION
• T.D. 9226
  • AGENCY:
  • ACTION:
  • SUMMARY:
  • DATES:
  • FOR FURTHER INFORMATION CONTACT:
  • SUPPLEMENTARY INFORMATION:
    • Background
    • Explanation of Provisions and Summary of Comments
    • Special Analyses
  • Proposed Amendment to the Regulations
    • PART 1—INCOME TAXES
  • Drafting Information