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Introduction

SECTION 1. PURPOSE

Internal Revenue Bulletin 2011-2 · 2026-10-03 edition · updated 2026-10-04 · United States

This notice provides procedures for a taxpayer to obtain automatic consent to change its method of accounting for unearned premiums by reason of § 833(c)(5) of the Internal Revenue Code (Code). Rev. Proc. 2008–52, 2008–2 C.B. 587, as amplified, clarified, and modified by Rev. Proc. 2009–39, 2009–38 I.R.B. 371, is modified; Notice 2010–79, 2010–49 I.R.B. 809, is clarified and modified.

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▸Contents — Internal Revenue Bulletin 2011-2
Internal Revenue Bulletin 2011-2

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