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SECTION 5. APPLICATION

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

Any change in a taxpayer’s treatment of year 2000 costs to conform with section 3 of this revenue procedure is a change in method of accounting to which the provisions of §§ 446 and 481 and the regulations thereunder apply. A taxpayer wanting to change its method of accounting for year 2000 costs to conform with section 3 of this revenue procedure must follow the automatic change in accounting method provisions of Rev. Proc. 97–37, 1997–33 I.R.B. 18.

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

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