bulletin Internal Revenue›Rev. Proc. 90-63, 1990-2 C.B. 664, is
SECTION 6. GENERAL
Internal Revenue Bulletin 1997-33 · 2026-10-03 edition · updated 2026-10-04 · United States
APPLICATION PROCEDURES . . . . 24
.01 Consent . . . . . . . . . . . . . . . . . . 24 .02 Filing requirements . . . . . . . . . 24
(1) Waiver of taxable year filing requirement . . . . . . . . . . 24 (2) Timely duplicate filing requirement . . . . . . . . . . . . . . . 24 (3) Label . . . . . . . . . . . . . . . . . 24 (4) Signature requirements . . . 24 (5) Additional statement required . . . . . . . . . . . . . . . . . . 24 (6) Where to file . . . . . . . . . . . 24 (7) No user fee. . . . . . . . . . . . . 24 (8) Single application for certain consolidated groups. . . . . . . . . 24 .03 Taxpayer under examination . . 24
(1) In general. . . . . . . . . . . . . . 24 (2) 90-day window period. . . . 25 (3) 120-day window period. . . 25 (4) Consent of district director 25 .04 Taxpayer before an appeals
office . . . . . . . . . . . . . . . . . . . . 25 .05 Taxpayer before a federal
court. . . . . . . . . . . . . . . . . . . . . 25 .06 Compliance with provisions . . 25
Get a plain-English answer with a citation back to this text.
Ask AI about this code