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Introduction

SECTION 3. SCOPE

Internal Revenue Bulletin 2006-47 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure applies to any taxpayer requesting to change (1) from the fair market value method under § 1.861–8T(c)(2) or from the alternative tax book value method under

November 20, 2006 932 2006–47 I.R.B.

the national office will close out the previously filed application. In addition, any user fee that was submitted with the previously filed application will be refunded to the taxpayer.

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▸Contents — Internal Revenue Bulletin 2006-47
Internal Revenue Bulletin 2006-47

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