SECTION 7. PREPAID SUBSCRIPTION
Internal Revenue Bulletin 1999-52 · 2026-10-03 edition · updated 2026-10-04 · United States
INCOME (§ 455) . . . . . . . . . . . . . . . . . 121
.01 S eries E or EE U.S.
SECTION 4A. DEFERRED COMPENSATION (§ 404) . . . . . . . . 106
the change . . . . . . . . . . . . .120 .02 Reserved . . . . . . . . . . . . . . . .121
.01 Change to comply with
income . . . . . . . . . . . . . . . . . .121 (1) Description of change
and scope . . . . . . . . . . . . . .122 (2) Manner of making
allowable . . . . . . . . . . . . . . .78 .02 Permissible to permissible
method of accounting for depreciation . . . . . . . . . . . .81 (1) Description of change . . . . .82 (2) Scope . . . . . . . . . . . . . . . . . .82 (3) Changes covered . . . . . . . . .84 (4) Additional requirements . . . .87 (5) Section 481(a) adjustment . .88
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