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Login and do a keyword search on accounting principle change error correction
Select Analysis Federal Tax Coordinator RIA--this is a topical arranged tax service.
Choose G2106.1 Whether changes in deprecication/amortization are changes in accounting methods.
On the left side bar navigation, select Contents View.
Note the parent section is G2100 Changes in Accounting Methods.
Perform the same search and select Annotations Code Arranged.
Select Retroactive Change.
Note the court cases and private letter rulings that are cited.
Click Contents View and note that Code arrangement places these under paragraph 4465 which corresponds to Internal Rev. Code section 446, General Rule for Methods of Accounting.