RP-2018-17: Requests by Certain Foreign Corporations for Changes in Annual Accounting Periods

Revenue Procedure 2018-17 modifies the circumstances under which the Internal Revenue Service grants approval of certain requests by certain foreign corporations for changes in annual accounting periods filed under Rev. Proc. 2002-39, 2002-22 I.R.B. 1046, and Rev. Proc. 2006-45, 2006-45 I.R.B. 851.

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