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Introduction

SECTION 8. DRAFTING

Internal Revenue Bulletin 2008-10 · 2026-10-03 edition · updated 2026-10-04 · United States

INFORMATION

The principal authors of this revenue procedure are David E. White and Timothy L. Jones of the Office of Associate Chief Counsel (Financial Institutions & Products). For further information regarding this revenue procedure, contact David E. White at (202) 622–3980 (not a toll-free call).

26 CFR 1.1361: Special rule for bank required to change from the reserve method of accounting on be- coming an S corporation. (Also: Sections 166, 446, 481(a), 581, and 585.)

Rev. Proc. 2008–18

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▸Contents — Internal Revenue Bulletin 2008-10
Internal Revenue Bulletin 2008-10

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