WASHINGTON - The Internal Revenue Service issued a revenue procedure Friday that, effective today, requires taxpayers entering into swaps or other notional principal contracts to notify the IRS if they are changing their accounting methods to comply with recently issued swaps rules.

Revenue Procedure 93-48 requires the taxpayers to file Form 3115 with their tax returns. The returns typically would be submitted to the IRS on March 15 or, if an extension is obtained, on Sept. 15, agency officials said.

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