bulletin Internal Revenue›Rev. Proc. 90-63, 1990-2 C.B. 664, is
SECTION 4. SCOPE . . . . . . . . . . . . . 22
Internal Revenue Bulletin 1997-33 · 2026-10-03 edition · updated 2026-10-04 · United States
.01 Applicability . . . . . . . . . . . . . . 22 .02 Inapplicability . . . . . . . . . . . . . 22
(1) Under examination . . . . . . 22 (2) Before an appeals office . . 22 (3) Before a federal court . . . . 22 (4) Consolidated group member . . . . . . . . . . . . . . . . . . 22 (5) Partnerships and S corporations. . . . . . . . . . . . . . . 22 (6) Prior change. . . . . . . . . . . . 22 (7) Section 381(a) transaction . 22 .03 Nonautomatic changes . . . . . . 22
.01 In general. . . . . . . . . . . . . . . . . 25 .02 Exceptions . . . . . . . . . . . . . . . . 26
(1) Change not made or made improperly. . . . . . . . . . . . . . . . 26 (2) Change in sub-method. . . . 26 (3) Prior year Service-initiated change . . . . . . . . . . . . . . . . . . . 26 (4) Criminal investigation . . . . 26
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