Federal housing law
1222 Inst 3115 (PDF)
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Contents
- 1 chapter · 33 sections
- Jurisdiction
- United States
Contents
▸Instructions for Form 3115
Overview▸(Rev. December 2022)
Overview▸! 2015-13, 2015-5 I.R.B. 419 (as clarified and modified by
▸General Instructions
▸! has issued any new published guidance which includes
▸! additional copies of Form 3115 to another IRS
▸Specific Instructions
▸! concurrent method changes to be made in order to
- !
▸! protection are different. See section 8.02 of Rev. Proc.
▸! 481(a) adjustments) from changes under DCN 248
Overview- Schedule A—Change in Overall Method of Accounting
- Schedule B—Changes Related to the Deferral Method for Advance Payments, Cost Offset Methods, a…
- Schedule C—Changes Within the LIFO Inventory Method
- Schedule D—Change in the Treatment of Long-Term Contracts Under Section 460, Inventories, or O…
- Schedule E—Change in Depreciation or Amortization
- List of DCNs
- ! becomes obsolete or is superseded, then a change can