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SECTION 5. EXAMINATION DISCRETION TO RESOLVE TIMING ISSUES

Internal Revenue Bulletin 1998-22 · 2026-10-03 edition · updated 2026-10-04 · United States

.01 In general .02 Requirement to treat a timing issue as a method change .03 Requirement to apply the law to the facts .04 Requirement to impose a § 481(a) adjustment .05 Terms and conditions of change

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▸Contents — Internal Revenue Bulletin 1998-22

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