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SECTION 7. PROCEDURES FOR A SERVICE-INITIATED ACCOUNTING METHOD CHANGE
Internal Revenue Bulletin 1998-22 · 2026-10-03 edition · updated 2026-10-04 · United States
.01 Requirement to notify of treatment as method change
(1) In general (2) Form of notice (3) Content of notice (4) Method not established without notice .02 Finalizing a Service-initiated method change
(1) In general (2) Content of closing agreement
1998–22 I.R.B. 11 June 1, 1998
.03 Implementing a Service-initiated method change
(1) Years before the Service (2) Succeeding years for which returns have been filed (3) Future years .04 Effect of final Service-initiated method change
(1) New method established (2) Subsequent examination (3) Audit protection .05 Coordination with Examination .06 Deemed cut-off method
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