# Adjustments Required by Changes in Method of Accounting
> **IRS** · Final regulations. · Published 1995-08-07 · Effective 1995-08-04 · 60 FR 40077
## Document
- **Document number:** 95-19283
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 60 FR 40077
- **CFR reference:** 26 CFR 1
- **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
- [Federal Register document](https://www.federalregister.gov/documents/1995/08/07/95-19283/adjustments-required-by-changes-in-method-of-accounting)
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