Common use of Automatic change procedures Clause in Contracts

Automatic change procedures. A taxpayer changing its method of ac- counting in accordance with this para- graph (e) must follow the automatic change in accounting method provi- sions of Rev. Proc. 98–60 (see § 601.601(d)(2) of this chapter) except, for purposes of this paragraph (e), the scope limitations in section 4.02 of Rev. Proc. 98–60 are not applicable. A meth- od change in accordance with para- graph (e)(1) of this section is made on a cut-off basis so no adjustment under section 481(a) is required. [T.D. 8820, 64 FR 26875, May 18, 1999] § 1. 468A–0 Nuclear decommissioning costs; table of contents. § 1. 468A–1 Nuclear decommissioning costs; general rules. (a) Introduction.