Introduction›Part III. Administrative, Procedural, and Miscellaneous
SECTION 3. DEFINITIONS . . . . 13
Internal Revenue Bulletin 1997-21 · 2026-10-03 edition · updated 2026-10-04 · United States
.01 Taxpayer . . . . . . . . . . . . . . . . 13 (1) In general . . . . . . . . . . . . 13 (2) Consolidated group . . . . 13 .02 Filed . . . . . . . . . . . . . . . . . . . 13 .03 Mailed . . . . . . . . . . . . . . . . . . 13 .04 Timely performance of acts . 13 .05 Year of change . . . . . . . . . . . 13 .06 Section 481(a) adjustment
period . . . . . . . . . . . . . . . . . . 13 .07 Under examination . . . . . . . . 13 (1) In general. . . . . . . . . . . . 13 (2) Partnerships and S corporations subject to TEFRA. . . . . . . . . . . . . . . . . . 13 .08 Issue under consideration . . 13 (1) Under examination . . . . 13 (2) Before an appeals office . . . . . . . . . . . . . . . . . . . . . . . . 14 (3) Before a federal court . 14 .09 Change within the LIFO
change . . . . . . . . . . . . . . . . . 15
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