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SECTION 3. SCOPE

Internal Revenue Bulletin 2001-2 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure applies to taxpayers (other than a taxpayer described in § 448(a)(3)) with “average annual gross receipts” of $1,000,000 or less (as defined in section 5.01 of this revenue procedure) (“qualifying taxpayers”).

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▸Contents — Internal Revenue Bulletin 2001-2
Internal Revenue Bulletin 2001-2

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