SECTION 3. DEFINITIONS . . . . . . . 20

Internal Revenue Bulletin 1999-52 · 2026-10-03 edition · updated 2026-10-04 · United States

initiated by the taxpayer . . . . . .38

.01 Application . . . . . . . . . . . . . . .20 .02 Taxpayer . . . . . . . . . . . . . . . . .20

(1) In general . . . . . . . . . . . . . . .20 (2) Consolidated group . . . . . . .21 .03 Filed . . . . . . . . . . . . . . . . . . . . .21 .04 Mailed . . . . . . . . . . . . . . . . . . .21 .05 Timely performance of acts . . .22 .06 Year of change . . . . . . . . . . . . .22 .07 Section 481(a)

adjustment period . . . . . . . . . . .22 .08 Under examination . . . . . . . . .22

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▸Contents — Internal Revenue Bulletin 1999-52

Internal Revenue Bulletin 1999-52

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