SECTION 11. APPLICABILITY OF
Internal Revenue Bulletin 2011-4 · 2026-10-03 edition · updated 2026-10-04 · United States
REV. PROCS. 2011–1 AND 2011–4
Rev. Procs. 2011–1 and 2011–4 (or successors) apply to applications filed under this revenue procedure, unless specifically excluded or overridden by other guidance published in the IRB (including any specific procedures in this document).
that are necessary to bring the change in method of accounting into compliance with all applicable provisions of this revenue procedure.
The director may impose any otherwise applicable penalty, addition to tax, or additional amount on the understatement of tax attributable to the change in method of accounting.
.03 National office consideration . If the director recommends that a change in method of accounting (other than the § 481(a) adjustment) made in compliance with all the applicable provisions of this revenue procedure should be modified or revoked, the director will forward the matter to the national office for consideration before any further action is taken. Such a referral to the national office will be treated as a request for technical advice, and the provisions of Rev. Proc. 2011–2 (or successor) will be followed.
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