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SECTION 6. REQUEST FOR
Internal Revenue Bulletin 2000-44 · 2026-10-03 edition · updated 2026-10-04 · United States
COMMENTS
The Service requests comments concerning this revenue procedure. In particular, comments are requested with respect to the relevance and impact of the following factors to the determination of whether arrangements where taxpayers acquire undivided fractional interests in real property constitute separate entities for federal tax purposes: (1) the terms of any leasing or management agreements entered into with respect to the property
October 30, 2000 438 2000–44 I.R.B.
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