Part III. Administrative, Procedural, and Miscellaneous
SECTION 4. SCOPE
Internal Revenue Bulletin 2002-22 · 2026-10-03 edition · updated 2026-10-04 · United States
.01 Applicability
(1) Required taxable year (2) Natural business year (3) Ownership taxable year (4) Certain 52–52-week taxable years (5) Certain changes in ownership of
partnerships
2002–22 I.R.B. 1037 June 3, 2002
.02 Inapplicability
(1) Under examination (2) Before an area office (3) Before a federal court (4) Partnerships and S corporations (5) Prior change .03 Nonautomatic Changes
(6) Additional information .03 Additional Procedures If Under Examination, Before an Area Office, or Before a Federal Court
(1) Taxpayers under examination (2) Taxpayers before an area office (3) Taxpayers before a federal court
Get a plain-English answer with a citation back to this text.
Ask AI about this code