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Introduction

SECTION 1. PURPOSE

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

This revenue procedure provides the exclusive administrative procedures under which a taxpayer described in section 3 of this revenue procedure may obtain automatic consent for a taxable year ending on or after December 31, 2005, and for any earlier taxable year that is after the taxpayer’s second taxable year ending on or after December 31, 2003, to change to a method of accounting provided in §§ 1.263(a)–4, 1.263(a)–5, or 1.167(a)–3(b) of the Income Tax Regulations (the “final regulations”).

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

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