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PART II

SECTION 2. BACKGROUND AND

Internal Revenue Bulletin 2001-1 · 2026-10-03 edition · updated 2026-10-04 · United States

SCOPE OF APPLICATION

.01 Background In the interest of sound tax administration, the Service answers inquiries from

January 2, 2001 236 2001–1 I.R.B.

procedures absent extraordinary circumstances (e.g., a request for a ruling required by a governmental regulatory authority in order to effectuate the transaction.)

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▸Contents — Internal Revenue Bulletin 2001-1
Internal Revenue Bulletin 2001-1

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