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Introduction

SECTION 1. PURPOSE

Internal Revenue Bulletin 2015-33 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure provides a safe harbor under which a taxpayer using an accrual method of accounting may treat economic performance as occurring on a ratable basis for certain service contracts described in section 4.02 of this revenue procedure. This revenue procedure also provides procedures for obtaining the automatic consent of the Commissioner to change to the method of accounting described in this revenue procedure.

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▸Contents — Internal Revenue Bulletin 2015-33
Internal Revenue Bulletin 2015-33

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