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Introduction

SECTION 4. SCOPE

Internal Revenue Bulletin 2017-15 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure applies to taxpayers that adopt the new standards and that request the Commissioner’s consent, pursuant to § 446(e) of the Code and § 1.446–1(e)(3) of the Income Tax Reg

ulations, to make a qualifying same-year method change.

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▸Contents — Internal Revenue Bulletin 2017-15
Internal Revenue Bulletin 2017-15

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