bulletin Internal Revenue›Introduction
SECTION 5. TERMS AND
Internal Revenue Bulletin 2000-3 · 2026-10-03 edition · updated 2026-10-04 · United States
CONDITIONS OF CHANGE
.01 In general. .02 Short period. .03 Short period tax return . .04 Subsequent year tax returns. .05 Book conformity. .06 Net operating losses. .07 General business credits. .08 Concurrent change for related en-
tities.
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