SECTION 3. DEFINITIONS . . . . . . . 19

.01 Application . . . . . . . . . . . . . . . 19 .02 Taxpayer . . . . . . . . . . . . . . . . . 19

(1) In general . . . . . . . . . . . . . . 19 (2) Consolidated group . . . . . . . 19 .03 Filed . . . . . . . . . . . . . . . . . . . . 19 .04 Mailed . . . . . . . . . . . . . . . . . . . 19 .05 Timely performance of acts . . . 19 .06 Year of change . . . . . . . . . . . . 19 .07 Section 481(a) adjustment

period . . . . . . . . . . . . . . . . . . . 19 .08 Under examination . . . . . . . . . 19

.01 Consent . . . . . . . . . . . . . . . . . . 22 .02 Filing requirements . . . . . . . . . 22

(1) Waiver of taxable year

(1) In general . . . . . . . . . . . . . . 19 (2) Partnerships and S

certain consolidated groups . . . . . . . . . . . . . . . . . 23 .03 Taxpayer under

filing requirement . . . . . . . . 22 (2) Timely duplicate filing

requirement . . . . . . . . . . . . . 22 (3) Label . . . . . . . . . . . . . . . . . . 23 (4) Signature requirements . . . . 23 (5) Additional statement

required . . . . . . . . . . . . . . . . 23 (6) Where to file copy . . . . . . . . 23 (7) No user fee . . . . . . . . . . . . . . 23 (8) Single application for

corporations subject to TEFRA . . . . . . . . . . . . . . . . . 20 .09 Issue under consideration . . . . 20

(1) Under examination . . . . . . . 20 (2) Before an appeals office . . . 20 (3) Before a federal court . . . . . 20 .10 Change within the LIFO

inventory method . . . . . . . . . . 20

director . . . . . . . . . . . . . . . . 24 .04 Taxpayer before an appeals

office . . . . . . . . . . . . . . . . . . . . 24 .05 Taxpayer before a federal

court . . . . . . . . . . . . . . . . . . . . 24 .06 Compliance with

examination . . . . . . . . . . . . . . 24 (1) In general . . . . . . . . . . . . . . 24 (2) 90-day window period . . . . . 24 (3) 120-day window period . . . . 24 (4) Consent of district