Rev. Proc. 2015-13 and this section 24. 02

do not apply. Instead, the taxpayer must request the change from a mark-to-market method to a realization method under the non-automatic change procedures in Rev. Proc. 2015-13 and file a Notification Statement that satisfies all applicable requirements of section 24. 02(7) of this revenue procedure, including the timely filing requirements. This change is made on a cut-off basis as described in section 24. 02(6) of this revenue procedure. (10) Resuming the mark-to-market method of accounting . A taxpayer may not use the automatic change procedures in Rev. Proc. 2015-13 and section 24. 01 of this revenue procedure to resume using the mark-to-market method of accounting described in § 475 for the Section 475 Securities, Section 475 Commodities, or both, that are the subject of the method change being requested using this section 24.02 during any of the five taxable years beginning with the year of change. To resume using the mark-to-market method of accounting described in § 475 during this 5-year period, a taxpayer must: (i) timely file, by the due date described in section 5. 03 of Rev. Proc. 99-17, an Election Statement that satisfies the requirements of section 5. 04 of Rev. Proc. 99-17 and (ii) request a change in method of accounting using the non-automatic change procedures in Rev. Proc. 2015-13.

(11) Designated automatic accounting method change number . The designated automatic accounting method change number for a change under this section 24. 02 is “218. ” (12) Contact information. For further information regarding a change under this section, contact Grace Cho at (202) 3176945 (not a toll-free number).