Introduction›Part III. Administrative, Procedural, and Miscellaneous

SECTION 7. SECTION 481(a)

Internal Revenue Bulletin 1997-21 · 2026-10-03 edition · updated 2026-10-04 · United States

ADJUSTMENT PERIOD . . . . . . . 16 .01 In general . . . . . . . . . . . . . . 16 .02 Short period as a separate

taxable year . . . . . . . . . . . . . 16 .03 Shortened or accelerated

inventory method . . . . . . . . . 14

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▸Contents — Internal Revenue Bulletin 1997-21

Internal Revenue Bulletin 1997-21

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