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SECTION 1. PURPOSE

Internal Revenue Bulletin 2006-52 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure provides the exclusive procedures under which a taxpayer may request the consent of the Commissioner to make certain changes to, from, or within a nonaccrual-experience (NAE) method of accounting and to adopt certain NAE methods.

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▸Contents — Internal Revenue Bulletin 2006-52
Internal Revenue Bulletin 2006-52

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