The Bulletin Index-Digest System & Highlights Summaries

Intercompany Transactions

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These are Summaries of official IRS documents issued from 1994 through the current time on this tax topic.  Beginning in January 1996, we have links to the full text of all official IRS documents. While the Summaries are in HTML format, the official IRS documents are in the Adobe Acrobat PDF Format, and have been extracted from  IRS Bulletins. You will need the appropriate PDF Reader to view or print these documents. Official IRS documents are NOT available for years 1994 and 1995. See the comment below for IRS's position on using Summaries as an "authoritative interpretation."

COMMENT:
According to the IRS, Summaries from the Internal Revenue Bulletins, or the Bulletin Index-Digest System "are intended only as aids to the reader in identifying the subject matter covered. They may not be relied upon as authoritative interpretations." This means that in a dispute with the IRS, the summary is not enough to defend or support your position. For that you will need to use the entire document.  However, the summaries are often clear and concise enough for you to understand IRS's official position, or "authoritative interpretation" of the tax law. Plus, they are very helpful in locating the source of IRS's position on the particular topic. Please keep in mind that tax law is always changing, and that all official IRS documents are subject to change at any moment.

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