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SECTION 1. PURPOSE

Internal Revenue Bulletin 1997-45 · 2026-10-03 edition · updated 2026-10-04 · United States

.01 This revenue procedure provides guidelines to be used in connection with the examination of federal income tax returns involving the costs paid or incurred by a taxpayer in its trade or business to convert or replace computer software to recognize dates beginning in the year 2000.

.02 This revenue procedure also provides procedures for a taxpayer to obtain automatic consent to change to a method of accounting described in this revenue procedure.

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▸Contents — Internal Revenue Bulletin 1997-45
Internal Revenue Bulletin 1997-45

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