(Rev. December 2022)

1222 Inst 3115 (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States

Application for Change in Accounting Method

Department of the Treasury Internal Revenue Service

Section references are to the Internal Revenue Code unless otherwise noted.

All references to Rev. Proc. 2015-13 are to Rev. Proc.

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▸Contents — 1222 Inst 3115 (PDF)

1222 Inst 3115 (PDF)

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