Part III
Internal Revenue Bulletin 2008-40 · 2026-10-03 edition · updated 2026-10-04 · United States
Sections in this part
- SECTION 1. Purpose.
- SECTION 2. Background .
- SECTION 3. Summary of Changes.
- SECTION 4. Scope.
- SECTION 5. Making a Monthly
- SECTION 6. Monthly Closing of the
- SECTION 7. Termination of Monthly
- SECTION 8. Reporting Requirements.
- SECTION 9. Effective Date.
- SECTION 2. BACKGROUND
- SECTION 10. Effect on Other
- SECTION 11. Paperwork Reduction
- SECTION 12. No Inferences on Law.
- SECTION 1. PURPOSE
- SECTION 4. EFFECT ON OTHER
- SECTION 5. EFFECTIVE DATE
- SECTION 3. MODIFICATION OF
Administrative, Procedural, and Miscellaneous 26 CFR 1.706–1: Taxable years of partner and partnership. (Also Part I, Section(s) 103, 171, 702, 704, 706, 708, 851, 852, 1275, 6001, 6031, 6229, 6231, 6233, 6698, 6722; 301.6031(a)–1, 601.105.)
Rev. Proc. 2009–XX
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