SECTION 4. SCOPE

Internal Revenue Bulletin 2000-40 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure applies to a taxpayer that chooses to account for distributor commissions under any of the three permissible methods of accounting for distributor commissions provided in § 5 of this revenue procedure. This revenue procedure does not apply to amortizable section 197 intangibles.

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▸Contents — Internal Revenue Bulletin 2000-40

Internal Revenue Bulletin 2000-40

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