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Introduction

SECTION 6. CHANGE IN METHOD

Internal Revenue Bulletin 2010-49 · 2026-10-03 edition · updated 2026-10-04 · United States

OF ACCOUNTING

A motor vehicle dealership that wants to change its method of accounting under § 263A to either or both of the safe harbor methods described in section 5 of this revenue procedure must use the automatic change in method of accounting provisions in Rev. Proc. 2008–52, as further modified by this revenue procedure, if the dealership is within the scope of Rev. Proc. 2008–52. Otherwise, a motor vehicle dealership may request to change its method of accounting using the non-automatic provisions of Rev. Proc. 97–27, if the dealership is within the scope of Rev. Proc. 97–27.

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▸Contents — Internal Revenue Bulletin 2010-49
Internal Revenue Bulletin 2010-49

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