Part II of Form 2553 under § 301.9100–3 (except as provided in paragraph
SECTION 20. WHAT IS THE p. 184
Internal Revenue Bulletin 2000-1 · 2026-10-03 edition · updated 2026-10-04 · United States
EFFECT OF THIS REVENUE PROCEDURE ON OTHER DOCUMENTS?
2000–1 I.R.B. 161 January 3, 2000
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