Introduction›Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
Section 168.—Accelerated Cost Recovery System
Internal Revenue Bulletin 2006-2 · 2026-10-03 edition · updated 2026-10-04 · United States
Transition relief provided to partnerships and other pass-thru entities that are treated as holding tax-exempt use property because of the application of section 168(h)(6), is extended. See Notice 2006-2, page 278.
Get a plain-English answer with a citation back to this text.
Ask AI about this code