Transcription of 26 CFR 601.204: Changes in accounting periods and in ...
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26 CFR : Changes in accounting periods and in methods of accounting . (Also Part I, 56, 61, 77, 118, 162, 163, 166, 167, 168, 171, 174, 179D, 194, 195, 197, 263, 263A, 267, 280F, 404, 446, 447, 448, 451, 454, 455, 461, 467, 471, 472, 475, 481, 585, 816, 832, 833, 846, 860A-860G, 861, 904, 953, 985, 1272, 1273, 1278, 1281, 1363, 1400I, 1400L, 1400N; , , , , , , , , , , , , , , (a)-2, (a)- 3(b), (a)-4, (a)-7, (a)-8, (a)-11, (a)-14, (e)-1, (d)- 1, (i)-1, (i)-4, (i)-6, (i)-7, (i)-8, (k)-1, , , , , , , , , (a)-1, (a)-2, (a)-3, (a)-4, (a)-5, , , , , , (a)-1, , (b)-1T, , , , , , , , , , , , , , , , , 2, , , , , , , , , , , , , , , , , , , , , , , , (b)-1.). Rev. Proc. 2016-29. LIST OF AUTOMATIC Changes .. 7. SECTION 1. GROSS INCOME ( 61) .. 7..01 Up-front Payments for Network Upgrades received by Utilities .. 7. SECTION 2. COMMODITY CREDIT LOANS ( 77) .. 8..01 Treating amounts received as loans .. 8.
16 . SECTION 4. BAD DEBTS (§ 166) .01 Change from reserve method to specific charge-off method.
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