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Part III. Administrative, Procedural, and Miscellaneous

SEC. 6. EXCLUSIVE PROCEDURE

Internal Revenue Bulletin — cb95-02.pdf · 2026-10-03 edition · updated 2026-10-04 · United States

For changes in method of accounting to which this revenue procedure applies, this is the exclusive procedure available to a taxpayer for obtaining the Commissioner’s consent to change its method of accounting. If a taxpayer to which this revenue procedure applies

Taxable Income �60,000� Unamortized 1997 § 481(a)

Adjustment—12/31/98 $ 0

changes its method of accounting without complying with all the conditions of this revenue procedure, the taxpayer will be deemed to have initiated the change in method of accounting without obtaining the consent of the Commissioner as required by § 446(e).

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▸Contents — Internal Revenue Bulletin — cb95-02.pdf
Internal Revenue Bulletin — cb95-02.pdf

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