Internal Revenue Bulletin:  2005-46 

November 14, 2005 

SPECIAL ANNOUNCEMENT


Table of Contents

Announcement 2005-80 Announcement 2005-80

This announcement provides a settlement initiative under which taxpayers and the Internal Revenue Service may resolve the tax treatment of certain tax transactions. Taxpayers have until January 23, 2006, to file an election indicating their intent to participate in this initiative.


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