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SECTION 3. APPLICATION

Internal Revenue Bulletin 2001-12 · 2026-10-03 edition · updated 2026-10-04 · United States

Section 13.02 of the Appendix to Rev. Proc. 99–49 is modified to read as follows:

no later than when the original Form 3115 is filed with the amended return.

(3) Section 481(a) adjustment period . A taxpayer making this change must take the entire § 481(a) adjustment into account in computing taxable income for the year of change.

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▸Contents — Internal Revenue Bulletin 2001-12
Internal Revenue Bulletin 2001-12

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