Part III. Administrative, Procedural, and Miscellaneous
SECTION 8. REVIEW OF
Internal Revenue Bulletin 2002-22 · 2026-10-03 edition · updated 2026-10-04 · United States
APPLICATION
.01 Service Center Review . A Service Center may deny a change of annual accounting period under this revenue procedure only if (a) the Form 1128 is not filed timely, or (b) the corporation fails to
June 3, 2002 1036 2002–22 I.R.B.
rial in the administration of any internal revenue law. Generally tax returns and tax return information are confidential, as required by 26 U.S.C. 6103.
DRAFTING INFORMATION
The principal authors of this revenue procedure are Roy A. Hirschhorn and Martin Scully, Jr. of the Office of Assistant Chief Counsel (Income Tax and Accounting). For further information regarding this revenue procedure, contact Mr. Hirschhorn or Mr. Scully at (202) 622–4960 (not a toll-free call).
26 CFR 601.204: Changes in accounting periods and in methods of accounting. (Also Part I, §§ 441, 442, 444, 706, 1378; 1.441–1, 1.441–3, 1.442–1, 1.706–1, 1.1378–1.)
Rev. Proc. 2002–38
CONTENTS
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