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Introduction

SECTION 13. DRAFTING

Internal Revenue Bulletin 2002-43 · 2026-10-03 edition · updated 2026-10-04 · United States

INFORMATION

The principal author of this revenue procedure is David A. Shulman of the Office of the Associate Chief Counsel (Passthroughs and Special Industries). For further information regarding this revenue procedure, contact David A. Shulman at 202–622–3080 (not a toll-free call).

ing Election is terminated as of first day of the month. If the partnership subsequently qualifies as an eligible partnership, it may make another Monthly Closing Election only after obtaining the Commissioner’s consent.

.03 If a consenting partner transfers its entire interest in a partnership with a Monthly Closing Election in effect and the consenting partner later acquires another interest in that partnership, then the partner’s Monthly Closing Consent continues to be effective if the partnership continues to have its Monthly Closing Election in effect.

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▸Contents — Internal Revenue Bulletin 2002-43
Internal Revenue Bulletin 2002-43

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