bulletin Internal Revenue›Rev. Proc. 98-60
SECTION 5. TERMS AND
Internal Revenue Bulletin 1998-51 · 2026-10-03 edition · updated 2026-10-04 · United States
CONDITIONS OF CHANGE . . . . . . 21
.01 In general . . . . . . . . . . . . . . . . . 21 .02 Year of change . . . . . . . . . . . . . 21 .03 Section 481(a) adjustment . . . . 21 .04 Section 481(a) adjustment
period . . . . . . . . . . . . . . . . . . . . 21 (1) In general . . . . . . . . . . . . . . 21 (2) Short period as a separate
taxable year . . . . . . . . . . . . . 21 (3) Shortened or accelerated
adjustment periods . . . . . . . 21 .05 NOL carryback limitation for
taxpayer subject to criminal investigation . . . . . . . . . . . . . . . 22 .06 Change treated as initiated
by the taxpayer . . . . . . . . . . . . . 22
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