SECTION 4. SCOPE . . . . . . . . . . . . . . 27

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

.01 Applicability . . . . . . . . . . . . . .27 .02 Inapplicability . . . . . . . . . . . . .28

(3) 120-day window period . . . .46 (4) Consent of district director .47 .04 Taxpayer before

an appeals office . . . . . . . . . . .48 .05 Taxpayer before

a federal court . . . . . . . . . . . . .49 .06 Compliance with provisions . .50

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▸Contents — Internal Revenue Bulletin 1999-52

Internal Revenue Bulletin 1999-52

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