bulletin Internal Revenue›Rev. Proc. 98-60
SECTION 1. PURPOSE . . . . . . . . . . . 17
Internal Revenue Bulletin 1998-51 · 2026-10-03 edition · updated 2026-10-04 · United States
.02 Securing permission to make
a method change . . . . . . . . . . . 17 .03 Terms and conditions of a
method change . . . . . . . . . . . . 17 .04 No retroactive method
change . . . . . . . . . . . . . . . . . . . 18 .05 Method change with a
§ 481(a) adjustment . . . . . . . . 18 (1) Need for adjustment . . . . . . 18 (2) Adjustment period . . . . . . . . 18 .06 Method change using a
cut-off method . . . . . . . . . . . . . 18 .07 Consistency and clear
reflection of income . . . . . . . . 18 .08 Separate trades or
businesses . . . . . . . . . . . . . . . . 18 .09 Penalties . . . . . . . . . . . . . . . . . 18 .10 Change made as part of
an examination . . . . . . . . . . . . 18 .11 Significant changes . . . . . . . . . 18
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