SECTION 6. DRAFTING
Internal Revenue Bulletin 2006-12 · 2026-10-03 edition · updated 2026-10-04 · United States
INFORMATION
The principal author of this revenue procedure is Bernard P. Harvey of the Office of Associate Chief Counsel (Passthroughs & Special Industries). For further information regarding the depreciation limitations and lessee inclusion
2006–12 I.R.B. 651 March 20, 2006
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