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Introduction

SECTION 4. APPLICATION

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

A taxpayer within the scope of this revenue procedure may change its method of accounting to comply with § 1.167(a)–4T, § 1.168(i)–1T, § 1.168(i)–7T, or § 1.168(i)–8T for all of

the applicable assets, or for any subset of the applicable assets.

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

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