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

Section 461.—General Rule for Taxable Year of Deduction

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

26 CFR 1.461–1: General rules for taxable year of deduction.

For a taxpayer desiring consent to change a method of accounting under § 1.461–1, 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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