# Procedure for Changing a Method of Accounting Under Section 263A
> **IRS** · Final and temporary regulations. · Published 1997-08-05 · Effective 1997-08-05 · 62 FR 42051
## Document
- **Document number:** 97-20530
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 62 FR 42051
- **CFR reference:** 26 CFR 1
- **Publication date:** 1997-08-05
- **Effective date:** 1997-08-05
- **Treasury docket:** TD 8728
## Abstract

This document contains final regulations relating to the requirements for changing a method of accounting for costs subject to section 263A. The regulations provide guidance regarding changes in method of accounting for costs incurred in producing property and acquiring property for resale. The regulations affect taxpayers changing their method of accounting for costs subject to section 263A.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/1997/08/05/97-20530/procedure-for-changing-a-method-of-accounting-under-section-263a)
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