bulletin Internal Revenue›Rev. Rul. 2000-55
SECTION 9. EFFECT ON OTHER
Internal Revenue Bulletin 2000-52 · 2026-10-03 edition · updated 2026-10-04 · United States
DOCUMENTS
.01 Rev. Proc. 69–21, 1969–1 C.B. 303, is superseded.
.02 Rev. Proc. 97–50, 1997–2 C.B. 525, is modified by deleting all references to Rev. Proc. 69–21 and replacing them with references to this revenue procedure. Section 3 of Rev. Proc. 97–50 is modified by deleting references to section 3, section 4, and section 5 of Rev. Proc. 69–21, and replacing them with references to section 5, section 6, and section 7 of this revenue procedure.
.03 Rev. Proc. 99–49 is modified and amplified to include this accounting method change in the APPENDIX.
.04 Section 1.02 of the APPENDIX of Rev. Proc. 99–49 is modified by deleting all references to Rev. Proc. 69–21 and replacing them with references to this revenue procedure.
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