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Part III. Administrative, Procedural, and Miscellaneous

SECTION 2. BACKGROUND

Internal Revenue Bulletin 2002-22 · 2026-10-03 edition · updated 2026-10-04 · United States

taxable year that references its required taxable year or a taxable year elected under § 444 must establish a business purpose and obtain approval under § 442. See § 1.441–1(c).

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▸Contents — Internal Revenue Bulletin 2002-22
Internal Revenue Bulletin 2002-22

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