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SECTION 6. TERMS AND

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

CONDITIONS

.01 In General .02 Short Period Tax Return .03 Subsequent Year Tax Returns .04 Record Keeping/Book Conformity .05 Changes in Natural Business Year .06 Changes in Ownership Taxable

Year .07 52–53-week Taxable Years .08 Net Operating Losses .09 General Business Credits

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

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