||October 12, 1995
Adjustments Required by Changes in Method of Accounting
[4830-01-u] DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [TD 8608] RIN 1545-AS93
TITLE: Adjustments Required by Changes in Method of Accounting
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Final regulations.
SUMMARY: This document contains final regulations relating to the requirements for changes in method of accounting. These regulations clarify the Commissioner's authority to prescribe terms and conditions for effecting a change in method of accounting. The regulations affect taxpayers changing a method of accounting for federal income tax purposes.
DATES: These regulations are effective [INSERT DATE THIS DOCUMENT IS FILED WITH THE FEDERAL REGISTER]. For dates of applicability see 1.446-1(e)(3)(iii) and 1.481-5.
FOR FURTHER INFORMATION CONTACT: Cheryl Oseekey, (202) 622-4970 (not a toll-- free number).
Click here to continue the regulation.
You can search the entire Tax Professionals section, or all of Uncle Fed's Tax*Board. For a more focused search, put your search word(s) in quotes.
1995 Regulations Main | IRS Regulations Main | Home