Introduction›Part III. Administrative, Procedural, and Miscellaneous

SECTION 4. SCOPE . . . . . . . . . . 14

Internal Revenue Bulletin 1997-21 · 2026-10-03 edition · updated 2026-10-04 · United States

.01 Applicability . . . . . . . . . . . . . 14 .02 Inapplicability . . . . . . . . . . . 14 (1) Automatic change . . . . . 14 (2) Under examination . . . . 14 (3) Before an appeals office . . . . . . . . . . . . . . . . . . 14 (4) Before a federal court . 14 (5) Consolidated group member . . . . . . . . . . . . . . . . 14 (6) Partnerships and S corporations . . . . . . . . . . . . . 14

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▸Contents — Internal Revenue Bulletin 1997-21

Internal Revenue Bulletin 1997-21

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