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Introduction

SECTION 3. SCOPE

Internal Revenue Bulletin 2012-14 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure applies to a taxpayer that wants to change its methods of accounting to comply with § 1.162–3T, § 1.162–4T, § 1.263(a)–1T, § 1.263(a)–2T, or § 1.263(a)–3T.

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▸Contents — Internal Revenue Bulletin 2012-14
Internal Revenue Bulletin 2012-14

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