Adjustments Required by Changes in Method of Accounting

tax-irs · IRS · Rule · Published 1995-08-07 · Effective 1995-08-04 · 60 FR 40077

Document

Document number: 95-19283
Federal Register citation: 60 FR 40077
CFR reference: 26 CFR 1
Type: Rule
Action: Final regulations.
Category: tax-irs
Sub-agency: IRS
Publication date: 1995-08-07
Effective date: 1995-08-04
Treasury docket: TD 8608

Abstract

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

Authoritative: Federal Register document
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