Rev. Proc. 68-26

For taxpayers changing their method of accounting for depreciation in accordance with Revenue Procedure 67-40, C.B. 1967-2, 674, section 3.01(c) of that Procedure provides that the application on Form 3115, Application for Change in Accounting Method, shall include the "Location of the property" that is the subject of the change. Such information is needed to identify the property involved in the change. The Internal Revenue Service will accept as sufficient for this purpose a general description of the location of the properties involved in the change so long as these properties are sufficiently identified in the description to distinguish them from the properties of the taxpayer, if any, not involved in the change.

Revenue Procedure 67-40 is hereby amplified.