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SEC. 3. SCOPE

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

This revenue procedure applies to taxpayers required to change methods of accounting as a result of elections under § 1.475(c)–1(a)(3)(iii), –1(b)(4), or –1(c)(1)(ii) (including taxpayers that made those elections prior to September 10, 1997).

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▸Contents — Internal Revenue Bulletin 1997-39
Internal Revenue Bulletin 1997-39

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