Abbreviations›Rev. Rul. 2006-36, 2006-36 I.R.B. 353
INCOME TAX
Internal Revenue Bulletin 2006-52 · 2026-10-03 edition · updated 2026-10-04 · United States
Accounting methods:
Accounting period change:
For certain pass-through entities (RP 46) 45, 859 For corporations (RP 45) 45, 851 Advance consent to change procedures (RP 37) 38, 499 Final bonus depreciation regulations (RP 43) 45, 849 Nonaccrual-experience (NAE) method:
Procedures to request consent of Commissioner, for certain
changes to, from, or within NAE method (RP 56) 52, 1169
2006–52 I.R.B. viii December 26, 2006
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