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Introduction

SECTION 1. PURPOSE

Internal Revenue Bulletin 2004-38 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure allows additional time for taxpayers to comply with the requirements of section 6.02 of Rev. Proc. 2004–23, 2004–16 I.R.B. 785. Section 6.02 of Rev. Proc. 2004–23 requires certain taxpayers that seek to change to a method of accounting provided in §§ 1.263(a)–4, 1.263(a)–5, and 1.167(a)–3(b) of the Income Tax Regulations to submit a written statement containing information necessary to obtain automatic consent for the change.

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▸Contents — Internal Revenue Bulletin 2004-38
Internal Revenue Bulletin 2004-38

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