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Internal Revenue Bulletin: 2005-48
November 28, 2005
Part III. Administrative, Procedural, and Miscellaneous
Table of Contents
Notice 2005-88
Background
Exclusions from the e-File Requirement
Timely Filing of Rejected e-Filed Returns
Requests for Waiver of Electronic Filing Requirement
Elements of a Waiver Request
Time for Filing a Waiver Request
Place for Filing a Waiver Request
More Internal Revenue Bulletins