Rev. Rul. 65-316

A corporation (other than a corporation to which subparagraph (4) of section 1.442-1(c) of the Income Tax Regulations applies) may change its annual accounting period from a 52-53-week taxable year, without the prior approval of the Commissioner, in accordance with section 1.442-1(c) of the regulations, if all of the conditions stated in section 1.442-1(c)(2) of the regulations are met and if the corporation files a statement with the district director of internal revenue with whom the returns of the corporation are filed at or before the time (including extensions) for filing the return for the short period required by such change.