Revenue Procedure 2014-33 provides the exclusive procedures by which a taxpayer obtains the consent of the Commissioner under § 446(e) of the Internal Revenue Code to (1) change its method of accounting for royalties described in § 1.263A-1(e)(3)(ii)(U)(2) of the Income Tax Regulations, (2) change its method of accounting for sales-based vendor chargebacks described in § 1.471-3(e)(1), or (3) change its simplified production method or simplified resale method for costs allocated only to inventory property that has been sold, to comply with final regulations under §§ 263A and 471.  The final regulations (TD 9652) were published in the Federal Register on January 13, 2014.