Skip to content
ChatProjectCodes

Introduction

SECTION 1. PURPOSE

Internal Revenue Bulletin 2006-45 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure provides the exclusive administrative procedures under which a taxpayer described in section 3 of this revenue procedure may obtain automatic consent to change its method of accounting to comply with § 1.168(k)–1 or § 1.1400L(b)–1 of the Income Tax Regulations (the “final regulations”).

Get a plain-English answer with a citation back to this text.

Ask AI about this code
Export this section
▸Contents — Internal Revenue Bulletin 2006-45
Internal Revenue Bulletin 2006-45

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.