Introduction›Part I. Rulings and Decisions Under the Internal Revenue Code of 1986

Section 381.—Carryovers in Certain Corporate Acquisitions

Internal Revenue Bulletin 2005-36 · 2026-10-03 edition · updated 2026-10-04 · United States

26 CFR 1.381(c)(4)–1: Method of accounting. 26 CFR 1.381(c)(5)–1: Inventories.

For a taxpayer desiring consent to change a method of accounting under § 1.381(c)(4)–1 or § 1.381(c)(5)–1, under what circumstances is the requirement to request consent within the prescribed time period waived? See Rev. Proc. 2005-63, page 491.

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▸Contents — Internal Revenue Bulletin 2005-36

Internal Revenue Bulletin 2005-36

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