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Introduction›Part I. Rulings and Decisions Under the Internal Revenue Code of 1986

Section 168.—Accelerated Cost Recovery System

Internal Revenue Bulletin 2006-20 · 2026-10-03 edition · updated 2026-10-04 · United States

A notice describes an election to treat any Alaska natural gas pipeline that is placed in service after December 31, 2004, and before January 1, 2014, as being placed in service on January 1, 2014. See Notice 2006-47, page 892.

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▸Contents — Internal Revenue Bulletin 2006-20

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