federal_register: 97-33357
Data license: Public Domain (U.S. Government data) · Data source: Federal Register API & Regulations.gov API
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| document_number | title | type | abstract | publication_date | pub_year | pub_month | html_url | pdf_url | agency_names | agency_ids | excerpts |
|---|---|---|---|---|---|---|---|---|---|---|---|
| 97-33357 | Requirements Respecting the Adoption or Change of Accounting Method; Extensions of Time To Make Elections | Rule | This document contains final regulations providing the procedures for requesting an extension of time to make certain elections under the Internal Revenue Code. In addition, the regulations provide the standards that the Commissioner will use in determining whether to grant taxpayers extensions of time to make certain elections including changes in accounting method and accounting period. The regulations also set forth the time for filing a Form 3115, Application for Change in Accounting Method, with the Commissioner. The regulations affect taxpayers requesting an extension of time to make certain elections and taxpayers requesting to change their method of accounting for federal income tax purposes. | 1997-12-31 | 1997 | 12 | https://www.federalregister.gov/documents/1997/12/31/97-33357/requirements-respecting-the-adoption-or-change-of-accounting-method-extensions-of-time-to-make | https://www.govinfo.gov/content/pkg/FR-1997-12-31/pdf/97-33357.pdf | Treasury Department; Internal Revenue Service | 497,254 | This document contains final regulations providing the procedures for requesting an extension of time to make certain elections under the Internal Revenue Code. In addition, the regulations provide the standards that the Commissioner will use in... |