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Directory Results for Revenue Procedure 2005-3 - Areas in which rulings will not be issued (domestic areas). This procedure provides a revised list of those provisions the Code under the jurisdiction of the Associates Chief Counsel (Corporate, Financial to Revenue Procedure 2005-30 - Extending the time for issuing authorities to make a carryforward election of unused private activity bond volume cap. This procedure extends the time for issuing authorities to make a carryforward election of