bulletin Internal Revenue›Rev. Proc. 90-63, 1990-2 C.B. 664, is
SECTION 3. DEFINITIONS . . . . . . . 20
Internal Revenue Bulletin 1997-33 · 2026-10-03 edition · updated 2026-10-04 · United States
.01 Application . . . . . . . . . . . . . . . 20 .02 Taxpayer . . . . . . . . . . . . . . . . . 20
(1) In general. . . . . . . . . . . . . . 20 (2) Consolidated group . . . . . . 20 .03 Filed. . . . . . . . . . . . . . . . . . . . . 20 .04 Mailed . . . . . . . . . . . . . . . . . . . 20 .05 Timely performance of acts. . . 20 .06 Year of change. . . . . . . . . . . . . 21 .07 Section 481(a) adjustment
period. . . . . . . . . . . . . . . . . . . . 21 .08 Under examination . . . . . . . . . 21
(1) In general. . . . . . . . . . . . . . 21 (2) Partnerships and S corporations subject to TEFRA. . . . . . 21 .09 Issue under consideration . . . . 21
(1) Under examination . . . . . . 21 (2) Before an appeals office . . 21 (3) Before a federal court . . . . 21 .10 Change within the LIFO inven
tory method . . . . . . . . . . . . . . . 21
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