Skip to content
ChatProjectCodes

bulletin Internal Revenue

Bulletin No. 1997–39 September 29, 1997

Internal Revenue Bulletin 1997-39 · 2026-10-03 edition · updated 2026-10-04 · United States

change accounting methods is provided to certain taxpayers that become subject to section 475(a) of the Code. In order to receive automatic consent, the taxpayer must file a completed Form 3115, including a list of securities identified under section 475(b)(2), in the manner provided in this revenue procedure.

Get a plain-English answer with a citation back to this text.

Ask AI about this code
Export this section
▸Contents — Internal Revenue Bulletin 1997-39
Internal Revenue Bulletin 1997-39

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.