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Finanse publiczne · 7.08.1995

Adjustments Required by Changes in Method of Accounting

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.

Source: Federal Register — Department of the TreasuryOpen original release →