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Part III. Seller Certification

SECTION 1. PURPOSE

Internal Revenue Bulletin 2007-4 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure provides procedures by which a taxpayer may obtain the automatic consent of the Commissioner under § 446(e) of the Internal Revenue Code to change its method of accounting for liabilities for services or insurance to comply with Rev. Rul. 2007–3, page 350, this Bulletin.

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▸Contents — Internal Revenue Bulletin 2007-4
Internal Revenue Bulletin 2007-4

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