# Changes in Accounting Periods
> **IRS** · Final regulations and removal of temporary regulations. · Published 2002-05-17 · Effective 2002-05-17 · 67 FR 35009
## Document
- **Document number:** 02-12169
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 67 FR 35009
- **CFR reference:** 26 CFR 1
- **Publication date:** 2002-05-17
- **Effective date:** 2002-05-17
- **Treasury docket:** TD 8996
## Abstract

This document contains final regulations relating to certain adoptions, changes, and retentions of annual accounting periods. The final regulations are necessary to update, clarify, and reorganize the rules and procedures for adopting, changing, and retaining a taxpayer's annual accounting period. The final regulations primarily affect taxpayers that want to adopt an annual accounting period under section 441 or that must receive approval from the Commissioner to adopt, change, or retain their annual accounting periods under section 442.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2002/05/17/02-12169/changes-in-accounting-periods)
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