Section 5. Effect on Other Documents

.01 Revenue Procedure 2005–65, 2005–38 I.R.B. 564, dated September 19, 2005 (reprinted as Publication 1141, Revised 10–2005), is superseded.

List of Exhibits

Exhibit A — Form W–2 (Copy A) (Red-Ink)

Exhibit B - Form W–3 (Red-Ink)

Exhibit C - Form W–2 (Copy B)

Exhibit D — Form W–2 (Alternative Employee Copies) (Illustrating Horizontal and Vertical Formats)

Exhibit E — Form W–2 (Copy A) (Laser-Printed)

Exhibit F - Form W–3 (Laser-Printed)

2006–52 I.R.B. 1162 December 26, 2006

December 26, 2006 1163 2006–52 I.R.B.

December 26, 2006 1165 2006–52 I.R.B.

2006–52 I.R.B. 1166 December 26, 2006

December 26, 2006 1167 2006–52 I.R.B.

2006–52 I.R.B. 1168 December 26, 2006

periods that is permitted under § 1.448–2, other than a change to exclude taxable years from an applicable period under § 1.448–2(d)(6);

(5) Change from a sub-method of its current NAE method provided in § 1.448–2 regarding tracing of recoveries to another sub-method regarding tracing of recoveries permitted under § 1.448–2(f)(2)(iii);

(6) Change a sub-method unrelated to the applicable period or to the tracing of recoveries for a taxpayer currently using a NAE method provided in § 1.448–2(f);

(7) Change to a NAE method other than a safe harbor method provided in § 1.448–2(f)(1) through (5); or

(8) Adopt a NAE method other than a safe harbor method provided in § 1.448–2(f)(1) through (5).

.02 This revenue procedure does not apply to a taxpayer that seeks to adopt one of the safe harbor NAE methods provided in § 1.448–2(f)(1) through (f)(5). A taxpayer that seeks to adopt a safe harbor NAE method provided in § 1.448–2(f)(1) through (5) must follow the general rules for adoption of a method of accounting in § 1.446–1(e)(1). Generally, a taxpayer is not required to request advance consent or file a Form 3115, Application for Change in Accounting Method, to adopt a method of accounting for the first time.