A
·
B
·
C
·
D
·
E
·
F
·
G
·
H
·
I
·
J
·
K
·
L
·
M
·
N
·
O
·
P
·
Q
·
R
·
S
·
T
·
U
·
V
·
W
·
X
·
Y
·
Z
·
·

Directory Results for 199944008. Requested two rulings be issued to A under 301.9100-1(c) of the Procedure and Administration Regulations, on behalf of its wholly owned subsidiary B. One ruling requests permission for B to file a 970, Application To Use to 199946016. Reference to a 1128, Application to Adopt, Change, or Retain a Tax Year, submitted on behalf of the above-named taxpayers, requesting permission to change their accounting period, for federal income tax purposes, from a