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Part II of Form 2553 under § 301.9100–3 (except as provided in paragraph

SECTION 18. HOW MAY p. 98

Internal Revenue Bulletin 2000-1 · 2026-10-03 edition · updated 2026-10-04 · United States

RETROACTIVE EFFECT BE LIMITED? .01 Taxpayer may request that retroactivity be limited

.02 Form of request to limit retroactivity — continuing transaction before exam ination of return

.03 Form of request to limit retroactivity — in all other cases

.04 Taxpayer’s right to a conference

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▸Contents — Internal Revenue Bulletin 2000-1
Internal Revenue Bulletin 2000-1

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