| OLD line(s): 183,184
<Description>Does the filer want to receive a copy of the change in method of accounting letter ruling or other correspondence related to this Form 3115 by fax?</Description> | NEW line(s): 183
<Description>Does the filer want to receive a copy of the change in method of accounting letter ruling or other correspondence related to this Form 3115 by fax?</Description> |
| OLD line(s): 1058,1059
<Description>Is the applicant required to take into account in the year of change any remaining portion of a section 481(a) adjustment from a prior change (see instructions)? If yes, enter the amount.</Description> | NEW line(s): 1057
<Description>Is the applicant required to take into account in the year of change any remaining portion of a section 481(a) adjustment from a prior change (see instructions)? If yes, enter the amount.</Description> |
| OLD line(s): 1356
<xsd:restriction base="StringType"> | NEW line(s): 1354
<xsd:restriction base="TextType"> |
| OLD line(s): 1604,1606
<Description>Is the applicant making a change to the overall cash method or to a method in which a taxpayer uses an accrual method for purchases and sales inventory and uses the cash method for computing all other items of income and expense (see instructions)?</Description> | NEW line(s): 1602
<Description>Is the applicant making a change to the overall cash method or to a method in which a taxpayer uses an accrual method for purchases and sales inventory and uses the cash method for computing all other items of income and expense (see instructions)?</Description> |