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Part III. Administrative, Procedural, and Miscellaneous

SEC. 9. EFFECT ON OTHER

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

DOCUMENTS

Rev. Proc. 94–49 is modified so that it does not apply to any taxpayer filing an application for a change in method of accounting within the scope of this revenue procedure.

26 CFR 601.201: Rulings and determination letters.

Rev. Proc. 95–34

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

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