# Requirements Respecting the Adoption or Change of Accounting Method; Extensions of Time To Make Elections; Correction
> **IRS** · Correcting amendment. · Published 1999-07-13 · Effective 1997-12-31 · 64 FR 37678
## Document
- **Document number:** 99-17518
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 64 FR 37678
- **CFR reference:** 26 CFR 602
- **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
- [Federal Register document](https://www.federalregister.gov/documents/1999/07/13/99-17518/requirements-respecting-the-adoption-or-change-of-accounting-method-extensions-of-time-to-make)
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