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SECTION 4. CHANGES IN METHOD

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

OF ACCOUNTING

A taxpayer that is required to change methods of accounting for unearned premiums under a situation described in Section 3 of this notice, must use the automatic change in method procedures of Rev. Proc. 2008–52, or its successor, as modified by this notice.

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

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