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Directory Results for Revenue Procedure 2005-20 - Regulated Investment Company (RIC). This procedure describes how a regulated investment company (RIC) that holds a partnership interest is treated. A RIC that is a consenting partner in a partnership, that has in to Revenue Procedure 2005-21 - Service for paper and computer-generated substitutes of 2005 941. This procedure provides general rules and specifications from the Service for paper and computer-generated substitutes of the extensively