SECTION 8. GENERAL

APPLICATION PROCEDURES . 17 .01 Application—Service

discretion . . . . . . . . . . . . . . . 17 .02 Terms and

conditions—Service discretion . . . . . . . . . . . . . . . 17 .03 Compliance with provisions 17 .04 Facts and circumstances

considered in processing applications . . . . . . . . . . . . . 17 .05 Specific rules in connection

with prior applications . . . . 17 (1) Method change made . . 17 (2) Method change not made . . . . . . . . . . . . . . . . . . . 17 .06 Where to file . . . . . . . . . . . . 18 .07 User fee . . . . . . . . . . . . . . . . 18 .08 Signature requirements . . . . 18 .09 Incomplete Form 3115—21

day rule . . . . . . . . . . . . . . . . 18 .10 Conference in the national

office . . . . . . . . . . . . . . . . . . 18 .11 Consent Agreement . . . . . . . 18 (1) In general . . . . . . . . . . . 18 (2) Signature requirements . 18 (3) 45-day requirement . . . . 18 (4) Change in method of accounting not made by the taxpayer . . . . . . . . . . . . . . . . 18 .12 Two or more trades or

businesses . . . . . . . . . . . . . . 19 (1) In general . . . . . . . . . . . 19 (2) Information required . . . 19 (3) Separate Forms 3115 required . . . . . . . . . . . . . . . . 19 .13 Consolidated groups . . . . . . 19 (1) In general . . . . . . . . . . . 19

adjustment periods . . . . . . . 16 (1) De minimis rule . . . . . . 16 (2) Cooperatives . . . . . . . . . 16 (3) Ceasing to engage in the trade or business . . . . . . . . . 16

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