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SECTION 4. SCOPE
Internal Revenue Bulletin 2001-23 · 2026-10-03 edition · updated 2026-10-04 · United States
.01 Applicability
(1) Required taxable year (2) Natural business year (3) Ownership taxable year (4) 52–53-week taxable year .02 Inapplicability
(1) Under examination (2) Before an area office (3) Before a federal court (4) Partnerships and S corporations (5) Prior change .03 Nonautomatic Changes
June 4, 2001 1314 2001–23 I.R.B.
(1) In general (2) Partnerships and S corporations
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