www.irs.gov/irb/2005-07_IRB/ar08.html www.irs.gov/irb/2005-07_IRB/ar08.html www.irs.gov/irb/2005-07_IRB/ar08.html www.irs.gov/irb/2005-07_IRB/ar08.html www.irs.gov/irb/2005-07_IRB/ar08.html www.irs.gov/irb/2005-07_IRB/ar08.html