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SPECIAL ANNOUNCEMENT

Internal Revenue Bulletin 2002-22 · 2026-10-03 edition · updated 2026-10-04 · United States

Announcement 2002–53, page 1063. Annual accounting periods; approval. This announcement discusses some of the more significant issues raised in connection with finalizing Notice 2001–34, 2001–23 I.R.B. 1302, and Notice 2001–35, 2001–23 I.R.B. 1314, which proposed procedures for obtaining the Commissioner’s approval to adopt, change, or retain an annual accounting period under sections 441 and 442 of the Code.

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▸Contents — Internal Revenue Bulletin 2002-22
Internal Revenue Bulletin 2002-22

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