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SECTION 10. EFFECTIVE DATE

Internal Revenue Bulletin 2006-4 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure generally is effective for taxable years ending on or after April 30, 2005.

DRAFTING INFORMATION

The principal author of this revenue procedure is Richard Shevak of the Office of Associate Chief Counsel (Income Tax & Accounting). For further information regarding this revenue procedure, contact Mr. Shevak at (202) 622–4930 (not a toll-free number).

to satisfy the record keeping requirements of § 6001 and the regulations thereunder, a taxpayer that uses the replacement cost method should maintain records supporting all aspects of its inventory valuation including, but not limited to, the price list described in section 4 of this revenue procedure.

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▸Contents — Internal Revenue Bulletin 2006-4
Internal Revenue Bulletin 2006-4

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