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Introduction

SECTION 5. GUIDANCE FOR

Internal Revenue Bulletin 2016-13 · 2026-10-03 edition · updated 2026-10-04 · United States

SELECTED IIR PROGRAM REQUESTS

Selected IIR Program requests may result in published guidance, such as a regulation, revenue ruling, revenue procedure, or notice. Alternatively, selected requests may result in new or revised administrative procedures such as an LB&I Operating Division directive or a revision to an Internal Revenue Manual provision. In some situations, the guidance may require taxpayers to file a request for a change in method of accounting before changing the manner in which they treat an issue.

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▸Contents — Internal Revenue Bulletin 2016-13
Internal Revenue Bulletin 2016-13

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