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Introduction

SECTION 6. DRAFTING

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

INFORMATION

The principal author of this revenue procedure is Grant D. Anderson of the Office of Associate Chief Counsel (Income Tax & Accounting). For further information regarding this revenue procedure, contact Scott Rabinowitz at (202) 622–4970 (not a toll-free call).

26 CFR 601.204: Changes in accounting periods and in methods of accounting. (Also Part 1, §§ 162, 263, 446, 461, 481; 1.167(a)–3(b), 1.263(a)–4, 1.263(a)–5, 1.446–1, 1.481–1.)

Rev. Proc. 2006–12

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

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