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SECTION 1. PURPOSE AND NATURE

Internal Revenue Bulletin 2001-43 · 2026-10-03 edition · updated 2026-10-04 · United States

OF CHANGE

.01 The purpose of this revenue procedure is to modify Rev. Proc. 2001–3 (2001–1 I.R.B. 111) by removing section 5.06 from the No-Rule list. Section 5.06 concerns the application of § 1374 of the Internal Revenue Code to timber, coal and domestic iron ore transactions.

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▸Contents — Internal Revenue Bulletin 2001-43
Internal Revenue Bulletin 2001-43

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