# Mid-Contract Change in Taxpayer
> **IRS** · Final regulations. · Published 2002-05-15 · Effective 2002-05-15 · 67 FR 34603
## Document
- **Document number:** 02-11792
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 67 FR 34603
- **CFR reference:** 26 CFR 1
- **Publication date:** 2002-05-15
- **Effective date:** 2002-05-15
- **Treasury docket:** TD 8995
## Abstract

This document contains final regulations concerning a mid- contract change in taxpayer of a contract accounted for under a long- term contract method of accounting. A taxpayer that is a party to such a contract will be affected by these regulations.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2002/05/15/02-11792/mid-contract-change-in-taxpayer)
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