Adjustments Required by Changes in Method of Accounting

[4830-01-u] DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [TD 8608] RIN 1545-AS93

TITLE: Adjustments Required by Changes in Method of Accounting

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Final regulations.

SUMMARY: This document contains final regulations relating to the requirements for changes in method of accounting. These regulations clarify the Commissioner's authority to prescribe terms and conditions for effecting a change in method of accounting. The regulations affect taxpayers changing a method of accounting for federal income tax purposes.

DATES: These regulations are effective [INSERT DATE THIS DOCUMENT IS FILED WITH THE FEDERAL REGISTER]. For dates of applicability see 1.446-1(e)(3)(iii) and 1.481-5.

FOR FURTHER INFORMATION CONTACT: Cheryl Oseekey, (202) 622-4970 (not a toll-- free number).

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