Introduction›Part III. Administrative, Procedural, and Miscellaneous
SECTION 5. PROCEDURES FOR
Internal Revenue Bulletin 1997-21 · 2026-10-03 edition · updated 2026-10-04 · United States
TAXPAYERS NOT UNDER EXAMINATION . . . . . . . . . . . . . . 14 .01 Submission of application . . 14 (1) In general . . . . . . . . . . . 14 (2) Limited relief for late application . . . . . . . . . . . . . . 14 .02 Terms and conditions of
change . . . . . . . . . . . . . . . . . 14 (1) In general . . . . . . . . . . . 14 (2) Year of change . . . . . . . 14 (3) Section 481(a) adjustment period . . . . . . . . 14 (4) NOL carryback limitation for taxpayer subject to criminal investigation . . . . . . . . . . . . . 14 (5) Change treated as initiated by the taxpayer . . . 15
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