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The term "applicable convention" is a standard bit of legal mumbo-jumbo. (Try an Internet search for the phrase. It seems to be particularly popular in the airline and shipping industries.) Wikipedia should not associate this term exclusively with a specific use of the term by the IRS, and I'm not convinced WP needs an article to explain such a generic legal term. Anything useful in this article should be moved to a more specific article such as Half-year convention, and this article should probably be deleted. -- RichardVeryard ( talk) 10:59, 10 December 2007 (UTC)
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The term "applicable convention" is a standard bit of legal mumbo-jumbo. (Try an Internet search for the phrase. It seems to be particularly popular in the airline and shipping industries.) Wikipedia should not associate this term exclusively with a specific use of the term by the IRS, and I'm not convinced WP needs an article to explain such a generic legal term. Anything useful in this article should be moved to a more specific article such as Half-year convention, and this article should probably be deleted. -- RichardVeryard ( talk) 10:59, 10 December 2007 (UTC)