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SECTION 8. EFFECT ON OTHER

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

DOCUMENTS

Rev. Proc. 99–49 is modified and amplified to include this accounting method change in the APPENDIX.

DRAFTING INFORMATION

The principal author of this revenue procedure is John Moriarty of the Office of Associate Chief Counsel (Income Tax and Accounting). For further information about this revenue procedure, contact John Moriarty at (202) 622–4950 (not a toll-free call).

2000–40 I.R.B. 313 October 2, 2000

APPENDIX A

Department of the Treasury–Internal Revenue Service

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▸Contents — Internal Revenue Bulletin 2000-40

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