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SECTION 4. CHANGE IN METHOD

Internal Revenue Bulletin 2004-21 · 2026-10-03 edition · updated 2026-10-04 · United States

OF ACCOUNTING

A taxpayer within the scope of this revenue procedure must follow the automatic change in method of accounting provisions of Rev. Proc. 2002–9 (or successor), with all of the following modifications:

(1) The scope limitations in section 4.02 of Rev. Proc. 2002–9 do not apply to a taxpayer that wants to make the change for the taxpayer’s first taxable year ending on or after May 11, 2004.

(2) The taxpayer prepares and files the newest version of the Form 3115 in ac

2004-21 I.R.B. 951 May 24, 2004

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▸Contents — Internal Revenue Bulletin 2004-21
Internal Revenue Bulletin 2004-21

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