SECTION 3. SCOPE

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

This revenue procedure applies to any taxpayer that is currently treating the mere execution of a contract for services or insurance as establishing the fact of the liability under § 461 and wants to change its method of accounting for liabilities for services or insurance to comply with Rev. Rul. 2007–3.

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▸Contents — Internal Revenue Bulletin 2007-4

Internal Revenue Bulletin 2007-4

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