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Introduction

SECTION 9. PROCEDURAL

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

INFORMATION

This notice serves as an “administrative pronouncement” as that term is described in § 1.6661–3(b)(2) of the regulations and may be relied upon to the same extent as a revenue ruling or a revenue procedure.

DRAFTING INFORMATION

The principal author of this notice is Ann H. Logan of the Office of Associate Chief Counsel (Financial Institutions & Products). For further information regarding this notice, contact Ann H. Logan at (202) 622–3970 (not a toll-free call).

26 CFR 601.204: Changes in accounting periods and in methods of accounting. (Also Part 1, §§ 168, 446, 1400L; 1.168(k)–1, 1.1400L(b)–1.)

Rev. Proc. 2006–43

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▸Contents — Internal Revenue Bulletin 2006-45
Internal Revenue Bulletin 2006-45

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