IRC Section 481 BUF adjust the total needed to return to the first taxable year of the taxpayer in which the deduction of payments, accumulated to resolve gwajangreul taxpayers to deduct the amount in your account. Consider the following examples: Example 1, the taxpayer has been an agent for 10 years veil accumulates a payment of $ 100 to one BUF accounts during that period. Currently, taxpayers deduct all of the payment.