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of accounting for bad debts from the specific charge-off method
to the reserve method); Rev. Proc. 84-27, 1984-1 C.B. 469
(mandatory procedure for taxpayers to change their method of
accounting for interest on indebtedness when they had been
reporting interest income or deductions in accordance with the
Rule of 78 computation); Rev. Proc. 83-54, 1983-2 C.B. 569
(procedure for taxpayers to expeditiously obtain consent to
change their method of accounting for gambling receivables); Rev.
Proc. 78-22, 1978-2 C.B. 499 (procedure for farmers, nurserymen,
and florists to change from accrual method to cash method of
accounting); Rev. Proc. 70-16, 1970-1 C.B. 441, amplifying Rev.
Proc. 67-10, 1967-1 C.B. 585 (procedure for taxpayers to
expeditiously obtain consent to change from the cash method to
the accrual method of accounting) to add specifically the
condition that any remaining balance of a section 481(a)
adjustment must be included in income for the year that the
taxpayer ceased to engage in the trade or business to which the
adjustment related; Rev. Proc. 70-15, 1970-1 C.B. 441, amplifying
Rev. Proc. 64-51, 1964-2 C.B. 1003 (procedure for taxpayers to
expeditiously obtain consent to change their method of accounting
for bad debts from the specific charge-off method to the reserve
method) to add specifically the cessation-of-business
acceleration provision; see also Shore v. Commissioner, 69 T.C.
689, 691-692 (1978), affd. 631 F.2d 624 (9th Cir. 1980)
(Commissioner is given authority under sections 446(e) and 481(c)
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