Rev. Proc. 91-51, 1991-2 C.B. 779 (§ 1286 - certain taxpayers under examination that sell
Internal Revenue Bulletin 2024-1 · 2026-10-03 edition · updated 2026-10-04 · United States
mortgages and retain rights to service the mortgages).
(3) 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:
Bulletin No. 2024–1 57 January 2, 2024
Other sections of this revenue procedure that are applicable to Form 3115
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