¹News Release IR-2001-26 (2/26/01).

²See, e.g., IRS Letter Rulings 200125002 (3/16/01), 200123015 (3/2/01), 200122003 (3/5/01) and 200106031 (11/13/00).

³Rev. Proc. 98-55, 1998-2 CB 645.

⁴See, e.g., IRS Letter Rulings 200105053 (11/03/00), 200105057 (11/07/00) and 200029016 (4/14/00).

⁵See, e.g., IRS Letter Rulings 200105006 (10/26/00), 200102019 (10/4/00) and 200049016 (8/31/00).

⁶See, e.g., IRS Letter Rulings 200106023 (11/7/00), 200102023 (10/5/00) and 200047035 (8/25/00).

⁷IRS Letter Rulings 200105046 (10/26/00) and 200027043 (4/13/00).

⁸IRS Letter Ruling 200106026 (11/9/00).

⁹IRS Letter Ruling 200051030 (9/22/00).

¹⁰IRS Letter Ruling 200047031 (8/25/00).

¹¹IRS Letter Ruling 200105056 (11/7/00).

¹²See, e.g., IRS Letter Rulings 200106025 (11/9/00), 200105055 (11/6/00) and 200104021 (10/24/00).

¹³IRS Letter Ruling 200051014 (9/7/00).

¹⁴Notice 2001-34, IRB 2001-23, 1302.

¹⁵Notice 2001-35, IRB 2001-23, 1314; see Beattie, Tax Clinic, "Adopting, Retaining and Changing Accounting Periods," 32 The Tax Adviser 575 (September 2001).

¹⁶IRS Letter Rulings 200026011 and 200026012 (both dated 3/28/00).

¹⁷IRS Letter Ruling 200029050 (4/26/00).

¹⁸IRS Letter Ruling 200125061 (3/26/01).

¹⁹IRS Letter Ruling 200125091 (3/29/01).

²⁰Frank J. Feraco, TC Memo 2000-312.

²¹See Rev. Proc. 2000-3, IRB 2000-1, 103.

²²IRS Letter Ruling 200041012 (7/11/00).

²³TD 8869 (1/20/00).

²⁴Ann. 2000-83, IRB 2000-21, 348.

²⁵Letter Ruling 200105028 (10/26/00).

²⁶Letter Ruling 200026014 (3/29/00).

²⁷See, e.g., IRS Letter Rulings 200122028 (2/28/01), 200104010 (10/19/00), 200051012 (9/7/00) and 200050020 (9/8/00).

²⁸IRS Letter Ruling 200106030 (11/13/00).

²⁹IRS Letter Ruling 200027037 (4/11/00).

³⁰IRS Letter Ruling 200125089 (3/28/01).

³¹IRS Letter Ruling 200102024 (10/5/00).

³²IRS Letter Ruling 200049018 (9/1/00).

³³IRS Letter Ruling 200050018 (9/13/00).

³⁴IRS Letter Ruling 200050021 (9/13/00).

³⁵IRS Letter Ruling 200047028 (8/4/24).

³⁶IRS Letter Ruling 200122034 (2/28/01).

³⁷IRS Letter Rulings 200030018 and 200030019 (both dated 4/28/00).

³⁸IRS Letter Ruling 200047030 (8/25/00); see also IRS Letter Ruling 200125045 (3/22/01).

³⁹IRS Letter Ruling 200026017 (3/31/00).

⁴⁰IRS Letter Rulings 200106017 (11/3/00), 200104013 (10/20/00) and 200104014 (10/20/00).

⁴¹Rev. Proc. 98-23, 1998-1 CB 662.

⁴²IRS Letter Ruling 200047026 (8/23/00).

⁴³TD 8915, REG-251701-96 (12/28/00).

⁴⁴This rule replaces Notice 97-49, 1997-2 CB 304.

⁴⁵This rule replaces Notice 97-12, 1997-1 CB 385.

⁴⁶This rule replaces Rev. Proc. 98-23, 1998-1 CB 662.

⁴⁷See note 43, supra.

⁴⁸Notice 2001-25, IRB 2001-13, 941.

⁴⁹IRS Letter Ruling 200051034 (9/25/00).

⁵⁰IRS Letter Ruling 200027032 (4/10/00).

⁵¹IRS Letter Rulings 200029043 (4/24/00) and 200047034 (8/25/00).