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SECTION 4. DEFINITIONS

Internal Revenue Bulletin 2001-37 · 2026-10-03 edition · updated 2026-10-04 · United States

The following definitions apply solely for purposes of this revenue procedure:

26 CFR 601.204: Changes in accounting periods and in methods of accounting. (Also Part I, §§ 446, 481; 1.446-1, 1.481-1.)

Rev. Proc. 2001–46

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▸Contents — Internal Revenue Bulletin 2001-37
Internal Revenue Bulletin 2001-37

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