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

SECTION 8. FAILURE TO COMPLY

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

Failure of the taxpayer (and, in the case of, for example, an S corporation or partnership, any of its shareholders or partners) to comply with all the requirements of this revenue procedure will constitute grounds for revocation of the service warranty income method election by the Commissioner and may result in revocation of the election by an examining agent beginning in the first open taxable year of noncompliance.

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▸Contents — Internal Revenue Bulletin 1997-33
Internal Revenue Bulletin 1997-33

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