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Part IV - Items of General

SECTION 5. CONSENT TO CHANGE

Internal Revenue Bulletin 1998-49 · 2026-10-03 edition · updated 2026-10-04 · United States

METHOD OF ACCOUNTING

Taxpayers within the scope of this revenue procedure that comply with the procedures set forth in Section 4 of this revenue procedure have the consent of the Commissioner to change to the installment method of accounting under § 453 for DPS contracts for AMT purposes.

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▸Contents — Internal Revenue Bulletin 1998-49
Internal Revenue Bulletin 1998-49

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