Finanse publiczne · 28.12.1994

Adjustments Required by Changes in Method of Accounting

This document contains proposed amendments to the regulations under sections 446(e) and 481 of the Internal Revenue Code of 1986 relating to the requirements for changes in a taxpayer's method of accounting. The proposed amendments conform existing regulations to the IRS's long-standing administrative procedures and practices for changing a taxpayer's method of accounting. The proposed amendments would affect taxpayers subject to sections 446(e) and 481.