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Part III. Administrative, Procedural, and Miscellaneous
Internal Revenue Bulletin 2000-20 · 2026-10-03 edition · updated 2026-10-04 · United States
26 CFR 601.204: Changes in accounting periods and in methods of accounting. (Also Part 1, §§ 162, 263A, 446, 471, 481; 1.162–3, 1.263A–1, 1.446–1, 1.471–1, 1.481–1, 1.481–4.)
Rev. Proc. 2000–22
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