Rev. Proc. 91-51, 1991-2 C.B. 779 (§ 1286 - certain taxpayers under examination that sell
Internal Revenue Bulletin 2023-1 · 2026-10-03 edition · updated 2026-10-04 · United States
mortgages and retain rights to service the mortgages).
January 3, 2023 58 Bulletin No. 2023–1
Other sections of this revenue procedure that are applicable to Form 3115
The following automatic change request procedures, which do not require a completed Form 3115, provide the type of change in method of accounting that may be made automatically and also provide the procedures under which such change must be made:
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