Part III. Administrative, Procedural, and Miscellaneous

26 CFR 601.204: Changes in accounting periods and in methods of accounting. (Also Part I, §§ 56, 162, 165, 166, 167, 168, 171, 174, 197, 263, 263A, 404, 446, 451, 454, 455, 461, 471, 472, 475, 481, 585, 1272, 1273, 1278, 1281, 1363; 1.165–2, 1.167(a)–11, 1.167(e)–1, 1.171–4, 1.174–1, 1.174–3, 1.174–4, 1.263(a)–2, 1.263A–1, 1.263A–3, 1.446–1, 1.446–2, 1.451–1, 1.454–1, 1.455–6, 1.461–4, 1.461–5, 1.471–1, 1.471–2, 1.471–3, 1.472–6, 1.472–8, 1.481–1, 1.481–4, 1.1272–1, 1.1273–1, 1.1273–2.)

Rev. Proc. 99–49