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Part III. Administrative, Procedural, and Miscellaneous

SECTION 4. DEFINITIONS

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

.01 Taxpayer .02 Corporation .03 Pass-through Entity .04 Required Taxable Year .05 Permitted Taxable Year .06 First Effective Year .07 Short Period .08 Field Office, Area Office, Director .09 Under Examination

(1) In general (2) Partnerships and S corporations

(3) 25–percent gross receipts test .04 General Terms and Conditions

(1) Short period tax return (2) Subsequent year tax returns (3) Record keeping/book conformity (4) Changes in natural business year (5) 52–53-week taxable years (6) Creation of net operating loss

or capital loss (7) Creation of general business

credits (8) Concurrent change for related

entities .05 Additional Terms, Conditions, and Adjustments

(1) Substantial distortion (2) Deferral of substantial pass-

through income (3) Special rule for certain pass-

through entities (4) Use of expiring NOLs, CLs, and

credits (5) Other terms, conditions, and

adjustments .06 Examples

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

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