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TREAS/IRS RIN: 1545-AS68 Publication ID: Fall 1995 
Title: Change From the Dollar Approximate Separate Transactions Method (DASTM) to the Profit-and-Loss Method of Accounting 
Abstract: These regulations provide rules for qualified business units ("QBU's") whose currency is no longer hyperinflationary including any necessary adjustment. 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
CFR Citation: 26 CFR 1   
Legal Authority: 26 USC 7805    26 USC 985   
Timetable:
Action Date FR Cite
Final Action  01/00/1996    
Additional Information: INTL-066-92. ^PDrafting attorney: Jacob Feldman (202) 622-3870. ^PReviewing attorney: Jeffrey Dorfman (202) 622-3870. ^PTreasury attorney: Unassigned. ^PRFA: N
Regulatory Flexibility Analysis Required: Yes  Government Levels Affected: None 
Small Entities Affected: Businesses 
Included in the Regulatory Plan: No 
Agency Contact:
Jacob Feldman
Attorney-Advisor
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 622-3870