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Rev. Rul. 99-58

SECTION 5. TERMS AND CONDITIONS

Internal Revenue Bulletin 1999-52 · 2026-10-03 edition · updated 2026-10-04 · United States

OF CHANGE . . . . . . . . . . . . . . . . . . . . 31

.01 In general . . . . . . . . . . . . . . . . .31 .02 Year of change . . . . . . . . . . . . .31 .03 Section 481(a) adjustment . . . .31 .04 Section 481(a)

.01 In general . . . . . . . . . . . . . . . . .52 .02 Retroactive change

or modification . . . . . . . . . . . .53

adjustment period . . . . . . . . . . .31 (1) In general . . . . . . . . . . . . . . .31 (2) Short period as a

separate taxable year . . . . . .32 (3) Shortened or accelerated

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▸Contents — Internal Revenue Bulletin 1999-52
Internal Revenue Bulletin 1999-52

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