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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.

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▸Contents — Internal Revenue Bulletin 2006-2

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