Get the Revenue Procedure 2004-31 - Procedures for Taxpayers to change their method of accounting for deducting under 461(f) of the Internal Revenue Code. Changes in method of accounting for transfers to trusts under section 461(f). This

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26 CFR 601.204: Changes in accounting periods and methods of accounting. (Also Part I, 461, 481; 1.461 2.) Rev. Proc. 2004 31 SECTION 1. PURPOSE This revenue procedure provides procedures for taxpayers
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