SECTION 13. EFFECTIVE DATE . . . 58
Internal Revenue Bulletin 1999-52 · 2026-10-03 edition · updated 2026-10-04 · United States
(1) In general . . . . . . . . . . . . . . .22 (2) Partnerships and S corpora-
.01 In general . . . . . . . . . . . . . . . . .58 .02 Transition rules . . . . . . . . . . . .59 .03 Special rules. . . . . . . . . . . . . . .59
(1) Change in method of
tions subject to TEFRA . . . .24 .09 Issue under consideration . . . .25
(1) In general . . . . . . . . . . . . . . .45 (2) 90-day window period . . . . .45
(1) Under examination . . . . . . . .25 (2) Before an appeals office . . . .26
filing requirement . . . . . . . . .39 (3) Label . . . . . . . . . . . . . . . . . . .40 (4) Signature requirements . . . . .41 (5) Where to file copy . . . . . . . . .42 (6) No user fee . . . . . . . . . . . . . .44 (7) Single application for certain consolidated groups . . . . . . . . .44 .03 Taxpayer under examination . .45
accounting to comply with § 404(a)(11) . . . . . . . . . . . . .59 (2) Changes in methods of account-
ing for rental agreements. . . .60
1999–52 I.R.B. 725 December 27, 1999
.01 Cash or hybrid method to
(3) Change in method of accounting
to discontinue the mark-to-mar- ket method of accounting . . . .60 (4) Change in method of
accounting for a pool of debt instruments . . . . . . . . . . . . . .60
.03 Sale or lease transactions . . . .89
and scope . . . . . . . . . . . . . . .89 (2) Manner of making
the change . . . . . . . . . . . . . .90 (3) No audit protection . . . . . . .90
(1) Description of change
accrual method . . . . . . . . . . .108 (1) Description of change
and scope . . . . . . . . . . . . . .108 (2) Section 481(a) adjustment . .111 (3) Change to a special
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