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SECTION 1. PURPOSE

Internal Revenue Bulletin 2005-2 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure provides the exclusive administrative procedures under which a taxpayer described in section 4 of this revenue procedure may obtain automatic consent for the taxpayer’s second taxable year ending on or after December 31, 2003, 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 (the “final regulations”).

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▸Contents — Internal Revenue Bulletin 2005-2
Internal Revenue Bulletin 2005-2

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