Skip to content
ChatProjectCodes

Introduction

SECTION 3. DEFINITIONS

Internal Revenue Bulletin 2002-13 · 2026-10-03 edition · updated 2026-10-04 · United States

.01 Accounting Method Issue . The term “accounting method issue” means an issue regarding whether the taxpayer’s accounting treatment of an item is proper, but only if changing the taxpayer’s treatment of such item could constitute a change in method of accounting. See the definition of change in method of

2002-13 I.R.B. 682 April 1, 2002

Get a plain-English answer with a citation back to this text.

Ask AI about this code
Export this section
▸Contents — Internal Revenue Bulletin 2002-13
Internal Revenue Bulletin 2002-13

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.