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Directory Results for Revenue Procedure 2005-33 - Guidance on exhausting administrative remedies prior to seeking a declaratory judgment pursuant to section 7479 of the Code. This procedure provides guidance on exhausting administrative remedies prior to seeking to Revenue Procedure 2005-35 - Utilities; Taxable Income for Federal Income Tax Purposes; Rev. Proc. 2002 9 Modified and Amplified. For federal income tax purposes, if certain conditions are satisfied, a utility may treat an up-front payment