Part III. Administrative, Procedural, and Miscellaneous
Internal Revenue Bulletin 2018-41 · 2026-10-03 edition · updated 2026-10-04 · United States
26 CFR 601.204: Changes in accounting periods and method of accounting. (Also: Part I, Sections 446, 451; 1.451–1).
Rev. Proc. 2018–49
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