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Part III. Administrative, Procedural, and Miscellaneous

SECTION 1. PURPOSE

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

SEC. 2. DEFINITIONS SEC. 3. BACKGROUND SEC. 4. SCOPE SEC. 5. APPLICATION

.01 Consent. .02 Filing procedure. .03 Section 481(a) adjustment. .04 Section 481(a) adjustment period. .05 De minimis rule. .06 Application of § 1.263A–7T(e). .07 New base year. .08 Applicability of Notice 88-23. .09 Applicability of Rev. Proc. 92–

.10 Additional procedural require ments. (1) Agreement to terms. (2) Label. (3) Signature. (4) Authorized representative. .11 No protection from examination

changes. .12 Example.

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

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