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Introduction

SECTION 3. SCOPE

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

This revenue procedure applies to a taxpayer that seeks, 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 the final regulations.

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

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