263a

LB&I Process Unit - IRS tax forms

263A, with a tax year beginning on or before 12/31/1986, (a member of this group is a "pre-enactment taxpayer"). The second group comprises taxpayers who came into existence after IRC 263A‘s enactment, a member of which hereafter is referred to as a “post -enactment taxpayer.”

  Form, 263a, Irs tax forms