Skip to content
ChatProjectCodes

bulletin Internal Revenue

SECTION 3. APPLICABILITY

Internal Revenue Bulletin 1997-43 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure applies to (1) all requests to obtain the Service’s consent to treat some or all intercompany transactions on a separate entity basis under § 1.1502–13(e)(3), (2) all revocations of such consent, whether the revocation is made by the consolidated group or by the Service, and (3) all requests to ob

October 27, 1997 22 1997–43 I.R.B.

have resulted from arm’s-length charg e s or prices.

Get a plain-English answer with a citation back to this text.

Ask AI about this code
Export this section
▸Contents — Internal Revenue Bulletin 1997-43
Internal Revenue Bulletin 1997-43

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.