# Income Taxes
> **IRS** · Rule · Published 2005-07-19 · 70 FR 41343
## Document
- **Document number:** 05-55506
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 70 FR 41343
- **CFR reference:** 26 CFR 1
- **Publication date:** 2005-07-19
## Source
- [Federal Register document](https://www.federalregister.gov/documents/2005/07/19/05-55506/income-taxes)
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