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Introduction›Part I. Rulings and Decisions Under the Internal Revenue Code of 1986

Section 162.—Trade or Business Expenses

Internal Revenue Bulletin 2006-3 · 2026-10-03 edition · updated 2026-10-04 · United States

The Service provides the procedures under which certain taxpayers may obtain automatic consent for a taxable year ending on or after December 31, 2005, and for certain earlier taxable years, to change to a method of accounting provided in sections 1.263(a)–4, 1.263(a)–5, or 1.167(a)–3(b) of the regulations. See Rev. Proc. 2006-12, page 310.

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▸Contents — Internal Revenue Bulletin 2006-3
Internal Revenue Bulletin 2006-3

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