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Rev. Proc. 2005-3

26 CFR 601.201: Rulings and determination letters.

SECTION 1. PURPOSE AND NATURE OF CHANGES

.01 The purpose of this revenue proccdure is to update Rev. Proc. 2004-3, 2004-1 C.B. 114, by providing a revised list of those areas of the Internal Revenue Code under the jurisdiction of the Associate Chief Counsel (Corporate), the Associate Chief Counsel (Financial Institutions and Products), the Associate Chief Counsel (Income Tax and Accounting), the Associate Chief Counsel (Passthroughs and Special Industries), the Associate Chief Counsel (Procedure and Administration), and the Division Counsel/Associate Chief Counsel (Tax Exempt and Government Entities) relating to issues on which the Internal ...

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