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Introduction

SECTION 4. LIMITATION OF

Internal Revenue Bulletin 2012-41 · 2026-10-03 edition · updated 2026-10-04 · United States

CHANGE IN METHOD OF ACCOUNTING

This revenue procedure does not modify, amend, or in any other way alter, any change to the principal method to which § 1.381(c)(4)–1(d)(1) or 1.381(c)(5)–1(d)(1) applies.

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▸Contents — Internal Revenue Bulletin 2012-41
Internal Revenue Bulletin 2012-41

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