# Prop. Treas. Reg. § 1.481-3: 

Proposed regulation, not in force. IA-42-93, 94-31531, published 1994-12-28 <https://www.federalregister.gov/documents/1994/12/28/94-31531/adjustments-required-by-changes-in-method-of-accounting>. Interprets 26 U.S.C. § 481.

Par. 5. Section 1.481-3 is amended as follows: