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SECTION 1. PURPOSE

Internal Revenue Bulletin 2004-24 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure provides a safe harbor method of accounting under which a taxpayer within the scope of this revenue procedure may amortize creative property costs (as defined in section 2.01 below) ratably over a 15-year period. This revenue procedure also provides procedures for taxpayers to obtain the automatic consent of the Commissioner of Internal Revenue to change to the safe harbor method of accounting provided in this revenue procedure.

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▸Contents — Internal Revenue Bulletin 2004-24
Internal Revenue Bulletin 2004-24

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