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Part III. Administrative, Procedural, and Miscellaneous

SECTION 6. TERMS AND

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

CONDITIONS

.01 In General .02 Short Period Tax Return .03 Subsequent Year Tax Returns .04 Record Keeping/Book Conformity .05 Changes in Natural Business Year .06 Changes in Ownership Taxable Year

.07 52–53-week Taxable Years .08 Creation of Net Operating Loss or Capital Loss

.09 Creation of General Business Credits

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

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