Instructions For Form 3115 (Rev. December 2015) Page 12
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23List of DCNs
additional information concerning the change (not a toll-free
call).
Summary of Automatic Accounting Method
Each item in the list below:
Changes
Designates an automatic accounting method change number
for each change for entry on line 1a of Form 3115.
This list includes regulatory automatic changes, changes
Briefly describes the accounting method change and its
provided for in Rev. Proc. 2015-14, and automatic changes
primary Code section(s).
provided for in other guidance. These automatic changes may
Indicates in some cases which schedules of Form 3115 to
be modified or supplemented with additional automatic changes
complete.
by subsequently published guidance.
Provides a reference to the basic published guidance (for
The list provides a brief description of the automatic changes
example, revenue procedure) that provides for the automatic
in method of accounting made using Form 3115. A filer/applicant
change, which filers should review prior to completing Part I,
may not rely on the list or the descriptions of accounting method
Information For Automatic Change request, on page 1 of Form
changes in the list as authority for making an accounting method
3115.
change. A filer/applicant that is within the scope of, and complies
with, all the applicable provisions of the published guidance that
Note. Certain retired or obsolete numbers in the List of DCNs
have not been replaced, in order to maintain continuity for the
authorizes each listed change may rely on the applicable
active DCNs.
published guidance as authority for its automatic accounting
method change. If any information in the list conflicts with
In the event the underlying authority for any of the
published guidance, the published guidance applies. Each
DCN(s) becomes obsolete or is superseded, then a
!
automatic method change described in Rev. Proc. 2015-14, as
change can no longer be made under such DCN.
modified, contains a contact person you may call if you need
CAUTION
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