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SECTION 6. CHANGE IN METHOD
Internal Revenue Bulletin 2001-37 · 2026-10-03 edition · updated 2026-10-04 · United States
OF ACCOUNTING
.01 In General .02 Issue Not Under Consideration .03 Issue Under Consideration .04 Special Rule for Certain Taxpayers
With Issue Under Consideration .05 Effect of Consent .06 Changes Not Made Under this Rev-
enue Procedure
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