There shall be taken into account the increase or decrease in tax for any taxable year preceding the year of the change to which no adjustment is allocated under paragraph (1) or (2) but …

Adjustments required by changes in method of accounting. In computing the taxpayer's taxable income for any taxable year (referred to in this section as the "year of the change")-

Interstate 481 (I-481) is an auxiliary Interstate Highway that serves as an eastern bypass of Syracuse, New York, in the US.

There shall be taken into account the increase or decrease in tax for any taxable year preceding the year of the change to which no adjustment is allocated under paragraph (1) or (2) but …

(1) Section 481 prescribes the rules to be followed in computing taxable income in cases where the taxable income of the taxpayer is computed under a method of accounting different from …

Jan 1, 2024 · Read this complete 26 U.S.C. § 481 - U.S. Code - Unannotated Title 26. Internal Revenue Code § 481. Adjustments required by changes in method of accounting on Westlaw. …

(a)(1) Section 481 prescribes the rules to be followed in computing taxable in-come in cases where the taxable in-come of the taxpayer is computed under a method of accounting different …

Dec 15, 2025 · Explore Code Section 481, providing adjustments required by changes in method of accounting. Review the full-text Sec. 481 of the IRC on TaxNotes.com.

(1) Section 481 prescribes the rules to be followed in computing taxable income in cases where the taxable income of the taxpayer is computed under a method of accounting different from …

Carriers must complete and submit Form 481 through USAC’s E-File system. Please see USAC’s Multifactor Authentication Troubleshooting FAQs for help logging into E-File.