SECTION 5. METHODS OF
Internal Revenue Bulletin 1999-52 · 2026-10-03 edition · updated 2026-10-04 · United States
ACCOUNTING (§ 446) . . . . . . . . . . 108
§ 404(a)(11) . . . . . . . . . . . . . .106 (1) Description of change
and scope . . . . . . . . . . . . . .107 (2) Section 481(a) adjustment
.01 Prepaid subscription
the change . . . . . . . . . . . . .122 .02 Reserved . . . . . . . . . . . . . . . .123
period . . . . . . . . . . . . . . . . .108 (3) No audit protection . . . . . .108 .02 Reserved . . . . . . . . . . . . . . . .108
December 27, 1999 726 1999–52 I.R.B.
.01 Discontinuing the mark-to-market
method of accounting for nonfinancial customer paper . . .149
traders, and commodities traders electing to use the mark-to-market method of accounting under § 475(e) or (f). . . . . . . . . . . . .151 (1) Description of change . . . .151 (2) Scope . . . . . . . . . . . . . . . . .151
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