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181   $ctxt$2rdacontent
182   $cc$2rdamedia
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200 10$aForm 3115, application for change in accounting method$b[electronic resource]
210   $aWashington, D.C. $cDept. of the Treasury, Internal Revenue Service
215   $avolumes$cdigital, PDF file
300   $a"Cat. No. 19280E."
300   $aDescription based on: Rev. Dec. 2003; title from title screen (viewed on Aug. 9, 2006).
517 3 $aApplication for change in accounting method
606   $aTax accounting$zUnited States$vForms$vPeriodicals
606   $aAccounting$zUnited States$vForms$vPeriodicals
606   $aIncome tax$zUnited States$vForms$vPeriodicals
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615  0$aAccounting
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996   $aForm 3115, application for change in accounting method$93117616
997   $aUNINA