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Introduction

SECTION 4. SCOPE

Internal Revenue Bulletin 2003-45 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure applies to a partner or S corporation shareholder, if:

.01 The partnership or S corporation has changed, or will change, its taxable year solely because either:

26 CFR 601.204: Changes in accounting periods and methods of accounting. (Also Part I, §§ 442; 1.442–1.)

Rev. Proc. 2003–79

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▸Contents — Internal Revenue Bulletin 2003-45
Internal Revenue Bulletin 2003-45

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