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SECTION 8. PROCEDURES FOR RESOLVING TIMING ISSUES ON A NONACCOUNTING-METHOD-CHANGE BASIS
Internal Revenue Bulletin 1998-22 · 2026-10-03 edition · updated 2026-10-04 · United States
.01 Closing agreement required .02 Content of closing agreement .03 Implementing resolution of a timing issue on a nonaccounting-method-change basis
(1) Resolution on an alternative-timing basis
(a) Years before the Service (b) Succeeding years for which returns have been filed (c) Future years (2) Resolution on a time-value-of-money basis .04 Effect of resolving a timing issue on a nonaccounting-method-change basis
(1) No change in method (2) Subsequent change (3) Effect of subsequent change
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