SECTION 6. BUSINESS — Internal Revenue Bulletin 2001-47

	Statute or Regulation	Act Postponed
23.	Treas. Reg. §§ 301.9100- 2(b)–(d)	An automatic extension of 6 months from the due date of a return, excluding extensions, is granted to make the regulatory of statutory elections whose due dates are the due date of the return or the due date of the return including extensions (for example, an application to change a method of accounting under Rev. Proc. 99–49), provided the taxpayer (a) timely filed its return for the year of election, (b) within that 6-month extension period, takes the required corrective action to file the election in accordance with the statute, regulations, revenue procedure, revenue ruling, notice or announcement permitting the election, and (c) writes at the top of the return, statement of election or other form “FILED PURSUANT TO § 301.9100-2.”
24.	Treas. Reg. § 301.9100- 2(a)(1)	An automatic extension of 12 months from the due date for making a regulatory election is granted to make certain elections, including the election to use other than the required taxable year under section 444, and the election to use LIFO under section 472.