SECTION 11. BANK RESERVES FOR
Internal Revenue Bulletin 1999-52 · 2026-10-03 edition · updated 2026-10-04 · United States
BAD DEBTS (§ 585) . . . . . . . . . . . . 152
method to the § 166 specific charge-off method . . . . . . . . .152 (1) Description of change
and scope . . . . . . . . . . . . . .153 (2) Section 481(a)
adjustment . . . . . . . . . . . . .153 (3) Change from § 585 required
.01 Changing from the § 585 reserve
account . . . . . . . . . . . . . . . .127 .04 Timing of incurring liabilities
for payroll taxes . . . . . . . . . .128 (1) Applicability . . . . . . . . . . . .128 (2) Inapplicability . . . . . . . . . .130 (3) Recurring item exception . .130 (4) Amounts taken into
inventory method . . . . . . . . . .137 (1) Description of change
and scope . . . . . . . . . . . . . .137 (2) Limitation on LIFO
election . . . . . . . . . . . . . . . .140 (3) Effect of subchapter S
election by corporation . . .140 (4) Additional requirements . . .142 .02 Determining the cost of
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