# Requirements Respecting the Adoption or Change of Accounting Method; Extensions of Time To Make Elections; Correction
> **IRS** · Correction to temporary regulations. · Published 1997-05-27 · Effective 1997-05-15 · 62 FR 28630
## Document
- **Document number:** 97-13815
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 62 FR 28630
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/1997/05/27/97-13815/requirements-respecting-the-adoption-or-change-of-accounting-method-extensions-of-time-to-make)
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