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SECTION 3. SCOPE
Internal Revenue Bulletin 2001-23 · 2026-10-03 edition · updated 2026-10-04 · United States
.01 Applicability .02 Inapplicability
(1) Automatic approval (2) Under examination (3) Before an area office (4) Before a federal court
June 4, 2001 1302 2001–23 I.R.B.
(5) Consolidated group member (6) Partnerships and S corpora-
tions
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