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SECTION 3. PROCEDURE

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

.01 For applications to change an accounting method or accounting period that are permitted to be filed at the Courier’s Desk at the national office of the Service, if that desk closes early (before 5:00 PM) on the last day prescribed

26 CFR 601.602: Tax forms and instructions. (Also Part I, §§ 1, 32, 59, 63, 68, 135, 151, 170, 213, 220, 512, 513, 685, 877, 2032A, 2503, 2523, 2631, 4001, 4003, 4261, 6033, 6039F, 6323, 6601, 7430, 7702B)

Rev. Proc. 98–61

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

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