# IRC conformity

> IRC conformity — How a state's income tax adopts the federal Internal Revenue Code — rolling (as currently amended), fixed-date (as of a stated date, updated by legislation) or selective. A fixed-date state may not follow §174A, bonus depreciation or other recent federal changes.

Source: https://lopifi.com/glossary/irc-conformity
Part of: Lopifi — US GAAP books on autopilot, reviewed by a CPA (https://lopifi.com)

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**What is irc conformity?** In accounting, IRC conformity means how a state's income tax adopts the federal Internal Revenue Code — rolling (as currently amended), fixed-date (as of a stated date, updated by legislation) or selective. A fixed-date state may not follow §174A, bonus depreciation or other recent federal changes.

## Also known as

- Conformity date

## Words this system refuses for it

- federal taxable income unqualified

- **Category:** Tax
- **Specified in:** [Lexicon](https://lopifi.com/md/docs/domain/11-lexicon)
- **Related:** bonus-depreciation, depreciation, revenue, as-at