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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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▸Contents — Internal Revenue Bulletin 2000-3

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