RP-2019-37
Internal Revenue Service (IRS) sent this bulletin at 09/06/2019 10:04 AM EDT
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Issue Number: RP-2019-37Inside This IssueRevenue Procedure 2019-37, by which a taxpayer may obtain the automatic consent of the Commissioner of Internal Revenue under § 446 and § 1.446-1(e) of the Income Tax Regulations to change a method of accounting to comply with § 451 and the proposed regulations under §§ 1.451-3 and 1.451-8. This revenue procedure also provides procedures for certain qualifying taxpayers to make a method change to comply with the proposed regulations without filing a Form 3115, Application for Change in Accounting Method. This revenue procedure modifies Rev. Proc. 2018-31, 2018-22 I.R.B. 637. Related items: Revenue Procedure 2019-37 will be published in Internal Revenue Bulletin 2019-39, dated September 23, 2019.
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