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SECTION 6. BANKRUPTCY

Internal Revenue Bulletin 2004-31 · 2026-10-03 edition · updated 2026-10-04 · United States

PETITIONS

If the applicant or a significant number of controlled group members file a bankruptcy petition after the request for an extension of an amortization period is submitted to the Service, the applicant must provide to the Service an update to the information required to be submitted in section 3 of this revenue procedure, especially the financial information in section 3.04(2).

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▸Contents — Internal Revenue Bulletin 2004-31
Internal Revenue Bulletin 2004-31

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