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Introduction

SECTION 9. TRANSITION RULE

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

For any taxable year beginning before January 1, 2004, the Service will not challenge a partnership’s or a partner’s tax treatment that is consistent with an election to be excluded from the provisions of subchapter K under § 761(a), provided the partnership would be an eligible partnership as defined in this revenue procedure and the partners’ inclusion of income, gain, loss, de

duction, and credits is consistent with that permitted under this revenue procedure.

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

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