SECTION 6. GENERAL APPLICATION

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

PROCEDURES . . . . . . . . . . . . . . . . . . 38

.01 Consent . . . . . . . . . . . . . . . . . .38 .02 Filing requirements . . . . . . . . .39

determination . . . . . . . . . . . . . .57 (1) Consent not granted . . . . . . .57 (2) Application changed . . . . . .57

(1) Waiver of taxable year filing re-

quirement . . . . . . . . . . . . . . .39 (2) Timely duplicate

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▸Contents — Internal Revenue Bulletin 1999-52

Internal Revenue Bulletin 1999-52

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