Bulletin No. 2006-4 January 23, 2006

that the donee organization provides to the donor. Notice 2005–44 supplemented.

Rev. Proc. 2006–14, page 350. Use of replacement cost method to value parts inven- tory of heavy equipment dealers. Heavy equipment dealers may approximate the cost of their heavy equipment parts inventory using the safe harbor replacement cost method described in this revenue procedure. Procedures are provided for heavy equipment dealers to obtain the automatic consent of the Commissioner to change to this replacement cost method of accounting. Rev. Proc. 2002–9 modified and amplified. Rev. Proc. 2002–17 modified.