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Introduction

SECTION 7. EFFECT ON OTHER

Internal Revenue Bulletin 2006-40 · 2026-10-03 edition · updated 2026-10-04 · United States

DOCUMENTS

.01 Notice 2006–67, 2006–33 I.R.B. 248, is modified and superseded. .02 Rev. Proc. 2002–9 is modified and amplified to include the automatic change in method of accounting provided under section 4.03(2)(b) of this notice in section 2 of the APPENDIX of Rev. Proc. 2002–9.

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▸Contents — Internal Revenue Bulletin 2006-40

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