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Rev. Proc. 2019-37

SECTION 1. PURPOSE

Internal Revenue Bulletin 2019-39 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure modifies Rev. Proc. 2018-31, 2018-22 I.R.B. 637, to

provide procedures under § 446 of the Internal Revenue Code (Code) and § 1.4461(e) of the Income Tax Regulations to obtain automatic consent of the Commissioner of Internal Revenue (Commissioner) to change methods of accounting to comply with § 451 and the proposed regulations under §§ 1.451-3 and 1.451-8.

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▸Contents — Internal Revenue Bulletin 2019-39
Internal Revenue Bulletin 2019-39

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