A taxpayer that wants to change its taxable year from a fiscal year to a calendar year is not required to receive permission from the IRS to make the change.

Name: A taxpayer that wants to change its taxable year from a fiscal year to a calendar year is not required to receive permission from the IRS to make the change.
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A taxpayer that wants to change its taxable year from a fiscal year to a calendar year is required to receive permission from the IRS to make the change.

A Taxpayer That Wants to Change Its Taxable Year from a Fiscal