INCOME TAX
Internal Revenue Bulletin 2014-52 · 2026-10-03 edition · updated 2026-10-04 · United States
Accounting method change, retail inventory method (RP 48) 36,
527 Additional Guidance Under the Codified Economic Substance
Doctrine and Related Penalties (Notice 58) 44, 746 AJCA–Section 6707 and the Penalty for Failure to Furnish
Information Regarding Reportable Transactions by Material Advisors (TD 9686) 34, 382 Allocation and Apportionment of Interest Expense (TD 9676)
32, 260 Allocation of Basis in All Cash D Reorganizations (TD 9702) 48,
899 Allocation of Earnings and Profits in Tax-Free Transfers from
One Corporation to Another; Acquiring Corporation for Purposes of Section 381 (TD 9700) 48, 897 Awards for Information Relating to Detecting Underpayments of
Tax or Violations of the Internal Revenue Laws (TD 9687) 36, 486 2014 Base Period T-Bill Rate (RR–2014–27) 47, 832
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