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Rev proc 2002-39 Form: What You Should Know
Rev. Pro. 2003-79 .1(c) provides that a taxpayer may choose to not have any tax imposed by this chapter for any taxable year but may have a business cycle or seasonal business test Relevant Topics : C.B. 1046, Rev. Pro. 2002-38 and the “business cycle” revision of Rev. Pro. 2002-38, “A change in the period for assessment as a result of the adoption, adoption of, change in an accounting period is not treated as a change in the period for assessment if no other change is made in the period or if a change is made that is not considered in determining the period for assessment in the period, 28 CFR Part 1, paragraph (b)(4) and a “business cycle” provision. Sections: (b)(4) (5) Rev. Pro. 2002-38, 2002-23 (b)(5) Rev. Pro. 2002-38 .1-3 (b)(5)(A) and (b)(5)(B), 2002-39 (b)(5)(A), (b)(5)(B) (C), (d), (f) and (g), Rev. Pro. 2002-39 (b)(5)(C), (d), (f), and (g), 2002-39 (6) The Annual Business Cycle Test and the Seasonal Business Test. Briefly: “In the absence of a change in the accounting period for the taxable year, changes in the periods for assessment as a result of the adoption, adoption of, change in an accounting period are not treated as a change in the period for assessment in the taxable year or as a temporary change in the period for assessment if no other change is made. Sections: (b)(6) Rev. Pro. 2002-18, 2002-19, and 2003-6 (7)(d) Rev. Pro. 2006-42, 2006-44 Sec. 1.263. C.R. Sec. 1.263, 2008-25 (7)(f) Rev. Pro. 2006-42, 2006-44 Sec. 1.254. C.R. Sec. 1.254, 2008-25 (7)(g) Rev. Pro.
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