# Limitation on Use of the Nonaccrual-Experience Method of Accounting Under Section 448(d)(5); Correction
> **IRS** · Correction to temporary regulations. · Published 2003-11-05 · Effective 2003-09-04 · 68 FR 62516
## Document
- **Document number:** 03-27864
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 68 FR 62516
- **CFR reference:** 26 CFR 1
- **Publication date:** 2003-11-05
- **Effective date:** 2003-09-04
- **Treasury docket:** TD 9090
## Abstract

This document contains corrections to temporary regulations that were published in the Federal Register on September 4, 2003 (68 FR 52496) that revises temporary income tax regulations providing guidance regarding the use of a nonaccrual-experience method of accounting by taxpayers using an accrual method of accounting and performing services.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2003/11/05/03-27864/limitation-on-use-of-the-nonaccrual-experience-method-of-accounting-under-section-448d5-correction)
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