Part III. Administrative, Procedural, and Miscellaneous
SECTION 2. BACKGROUND
Internal Revenue Bulletin 2002-22 · 2026-10-03 edition · updated 2026-10-04 · United States
.01 Taxable Year Defined
June 3, 2002 1030 2002–22 I.R.B.
.02 Change in Taxable Year
(1) In general (2) Annualization of short period
return (3) No retroactive change in annual
.09 Creation of General Business Credits
.10 Concurrent Change for Related Entities
Get a plain-English answer with a citation back to this text.
Ask AI about this code