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Part III. Administrative, Procedural, and Miscellaneous

SECTION 5. DEFINITIONS

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

.01 Corporation .02 Pass-through Entity .03 Required Taxable Year .04 Permitted Taxable Year .05 Ownership Taxable Year .06 Natural Business Year

(1) Prior three years gross receipts (2) Natural business year (3) Special rules .07 First Effective Year .08 Short Period

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

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