Requirements Respecting the Adoption or Change of Accounting Method; Extensions of Time To Make Elections; Correction
other · IRS · Rule · Published 1997-05-27 · Effective 1997-05-15 · 62 FR 28630
Document
Document number
97-13815
Federal Register citation
62 FR 28630
CFR reference
26 CFR 1
Type
Rule
Action
Correction to temporary regulations.
Category
other
Sub-agency
IRS
Publication date
1997-05-27
Effective date
1997-05-15
Treasury docket
TD 8719
Abstract
This document contains corrections to the temporary regulations (TD 8719) which were published in the Federal Register for Thursday, May 15, 1997 (62 FR 26740). The regulations relate to the procedure for requesting a change in accounting method and the standards for granting an extension of time to request a change in accounting method. The regulations provide for a longer period of time for filing an application for change in accounting method with the Commissioner.