SECTION 4. EFFECT ON OTHER
Internal Revenue Bulletin 2009-38 · 2026-10-03 edition · updated 2026-10-04 · United States
DOCUMENTS
.01 Rev. Proc. 2008–52 is amplified, clarified, and modified.
.02 Rev. Proc. 97–27 is clarified and modified.
.03 Rev. Proc. 2005–63, 2005–2 C.B. 491, is modified to provide that taxpayers within the scope of Rev. Proc. 2008–52, that desire to make the change in method of accounting described in § 1.461–1(c) must follow the procedures in Rev. Proc. 2008–52 instead of the procedures in the regulations and Rev. Proc. 2005–63.
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