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SECTION 5. BUSINESS PURPOSE

Internal Revenue Bulletin 2001-23 · 2026-10-03 edition · updated 2026-10-04 · United States

AND TERMS, CONDITIONS, AND ADJUSTMENTS

(1) In general (2) Electing S corporations (3) Exempt organizations .04 User fee .05 Consolidated groups .06 Additional procedures if under ex-

.01 In general

(1) Approval of requests (2) Exceptions .02 Business purpose

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▸Contents — Internal Revenue Bulletin 2001-23
Internal Revenue Bulletin 2001-23

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