Changes of accounting period

Any company which is required to file corporation business tax returns and which changes its accounting period from the calendar year to a fiscal year, a fiscal year to the calendar year, or from one fiscal year to another fiscal year, shall, at or before the time for filing the return for the short income year which is required to effect the change, file with the tax commissioner either (1) a copy of a letter from the United States treasury department approving the change or (2) a copy of the statement filed with the district director of internal revenue to the effect that the change is authorized without prior approval pursuant to applicable sections of the United States internal revenue code.