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Directory Results for Revenue Procedure 2005-41 - Revisions to Publication 1239, Specifications for Filing 8027, Employer s Annual Information Return of Tip Income and Allocated Tips, Electronically or Magnetically (revised 6 2005); Rev. Proc. to Revenue Procedure 2005-44 - Obsoleted Rev. Procs. Concerning Nonresident Alien Student, Teacher and Researchers at Universities Withholding Tax of Personal Service Income. This procedure obsoletes Rev. Procs. that describe the