SECTION 6. EFFECTIVE DATE

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

This revenue procedure is effective for taxable years ending on or after December 31, 2006.

DRAFTING INFORMATION

The principal author of this revenue procedure is Leta A. Ayres of the Office of Associate Chief Counsel (Income Tax & Accounting). For further information

regarding this revenue procedure, contact Ms. Ayres at (202) 622–5020 (not a toll-free call).

26 CFR 601.204: Changes in accounting periods and in methods of accounting. (Also: Part I, §§ 446, 1016; 1.446–1, 1.1016–3.)

Rev. Proc. 2007–16

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▸Contents — Internal Revenue Bulletin 2007-4

Internal Revenue Bulletin 2007-4

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