SECTION 4. CLARIFICATION OF
Internal Revenue Bulletin 2015-24 · 2026-10-03 edition · updated 2026-10-04 · United States
AUTOMATIC CHANGE PROCEDURES FOLLOWING A § 381 TRANSACTION
.01 Section 5.01(1)(c) is modified to read as follows:
(c) the requested change is not required to be made under § 1.381(c)(4)–1(d)(1) or § 1.381(c)(5)–1(d)(1);
.02 Section 5.02 is modified to read “Reserved.”
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