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SECTION 1. PURPOSE

Internal Revenue Bulletin 1998-52 · 2026-10-03 edition · updated 2026-10-04 · United States

This notice provides that when the Courier’s Desk at the national office of the Internal Revenue Service closes early on the last day prescribed for filing an application to change an accounting method or accounting period with the national of

fice, the Service will consider the application timely filed if it is filed at that desk during the next succeeding day (other than a Saturday, Sunday, or legal holiday) that the national office is open for business.

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▸Contents — Internal Revenue Bulletin 1998-52
Internal Revenue Bulletin 1998-52

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