SECTION 6. GENERAL APPLICATION

PROCEDURES

.01 What to file

.01 Taxpayer .02 Pass-through entity .03 First effective year .04 Short period .05 Field Office, Area Office, Director .06 Under examination

(1) In general (2) Partnerships and S corporations

(1) Application (2) Signature requirement (3) Additional information regarding

prior applications (4) Additional information for sec-

tion 5.03 (1) and (2) (5) Additional information for sec-

tion 5.04 (6) Additional information for sec-

subject to TEFRA .07 Issue under consideration

(1) During an examination (2) Before an area office (3) Before a federal court

tion 5.05 .02 When to file

(1) In general (2) Electing S corporations .03 Where to file