Requirements Respecting the Adoption or Change of Accounting Method; Extensions of Time To Make Elections; Correction

tax-irs · IRS · Rule · Published 1999-07-13 · Effective 1997-12-31 · 64 FR 37678

Document

Document number: 99-17518
Federal Register citation: 64 FR 37678
CFR reference: 26 CFR 602
Type: Rule
Action: Correcting amendment.
Category: tax-irs
Sub-agency: IRS
Publication date: 1999-07-13
Effective date: 1997-12-31
Treasury docket: TD 8742

Abstract

This document contains corrections to final regulations (TD 8742), which were published in the Federal Register on Wednesday, December 31, 1997 (62 FR 68167), providing the procedures for requesting an extension of time to make certain elections under the Internal Revenue Code.

Source

Authoritative: Federal Register document
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