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SECTION 9. CHANGE IN
Internal Revenue Bulletin 1998-5 · 2026-10-03 edition · updated 2026-10-04 · United States
ACCOUNTING METHOD
Under § 446(e), a taxpayer receiving a letter ruling under this revenue procedure may be required to seek the Commissioner’s consent to change its method of accounting, and § 481 may be applicable. In these cases, the national office will inform the taxpayer of the procedures for obtaining this consent.
1998–5 I.R.B 23 February 2, 1998
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