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Rev. Proc. 95-38, 1995-2 C.B. 397.

Internal Revenue Bulletin 2023-1 · 2026-10-03 edition · updated 2026-10-04 · United States

January 3, 2023 108 Bulletin No. 2023–1

Automatic change in accounting period revenue procedures

.03 For requests for an automatic change in accounting period, refer to the following automatic change revenue procedures.

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▸Contents — Internal Revenue Bulletin 2023-1
Internal Revenue Bulletin 2023-1

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