bulletin Internal Revenue›Rev. Proc. 90-63, 1990-2 C.B. 664, is

SECTION 4. UNIFORM

Internal Revenue Bulletin 1997-33 · 2026-10-03 edition · updated 2026-10-04 · United States

CAPITALIZATION (§ 263A). . . . . . . 34

.01 Certain uniform capitalization

(UNICAP) methods used by small resellers, formerly small resellers, and reseller-producers . . . . . . 34 (1) Description of change and scope . . . . . . . . . . . . . . . . . . . . 34 (2) Definitions . . . . . . . . . . . . . 34 (3) Section 481(a) adjustment . 34 (4) No audit protection . . . . . . 34 (5) Example . . . . . . . . . . . . . . . 34 .02 Reserved . . . . . . . . . . . . . . . . . 36

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Internal Revenue Bulletin 1997-33

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