Introduction›Part III. Administrative, Procedural, and Miscellaneous
SECTION 14. EFFECT ON OTHER
Internal Revenue Bulletin 1997-21 · 2026-10-03 edition · updated 2026-10-04 · United States
DOCUMENTS
.01 Rev. Proc. 92–20 . Except as provided in section 14.02 of this revenue procedure, Rev. Proc. 92–20 is modified and, as modified, is superseded.
.02 Rev. Proc. 93–48 (notional prin- cipal contracts) . The Designated A method provisions of Rev. Proc. 92–20 continue to apply to changes in method of accounting for notional principal contracts made pursuant to the requirements of § 1.446–3 and Rev. Proc. 93–48.
.03 Notice 89–15 (long-term con- tracts) . Q&A 13 of Notice 89–15, 1989–1 C.B. 634, 637, regarding changes in method of accounting for longterm contracts under § 460, is modified and, as modified, is superseded.
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