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PART VII. EFFECT ON OTHER DOCUMENTS; EFFECTIVE DATE; PAPERWORK REDUCTION ACT

SECTION 3. EARNINGS ADJUSTMENT METHODS AND EXAMPLES

Internal Revenue Bulletin 2001-7 · 2026-10-03 edition · updated 2026-10-04 · United States

.01 Earnings Adjustment Methods . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . p. 622 .02 Examples . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . p. 624

APPENDIX C: VCP CHECKLIST . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . p. 627

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▸Contents — Internal Revenue Bulletin 2001-7

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