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SECTION 4. DEFINITIONS

Internal Revenue Bulletin 2001-37 · 2026-10-03 edition · updated 2026-10-04 · United States

.01 Track Structure .02 Track Structure Expenditures .03 Current Additions .04 New Track Structure .05 Assigned Value of Relay Materials –

Schedule 330 .06 Operating Items .07 Salvage Material Credits – Sched-

ule 410 .08 Assigned Value of Relay Materials –

Schedule 410 .09 Removal Costs

.03 Procedures for Requesting the Set-

tlement (1) Initiating the request (2) Statement of facts, law, and argu- ments (3) Perjury statement .04 Procedures for Processing the Re-

quest (1) Receipt of request acknowledged (2) Factual development (3) Acceptance (4) Notification of acceptance .05 Procedures for Implementing the

Settlement (1) Closing agreement or other ap- propriate settlement agreement re- quired (2) Contents of closing agreement or other appropriate settlement agree- ment (3) Review and execution of closing agreement or other appropriate set- tlement agreement (4) Amended returns .06 Effect on Other Offices of the Ser-

vice

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▸Contents — Internal Revenue Bulletin 2001-37
Internal Revenue Bulletin 2001-37

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