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Introduction

SECTION 1. PURPOSE

Internal Revenue Bulletin 2007-21 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure provides the exclusive procedure by which a taxpayer described in SECTION 3 may obtain the Commissioner’s consent to change its method of accounting for uncollected interest (other than interest described in § 1.446–2(a)(2) of the Income Tax Regulations) to the safe harbor method provided in SECTION 4 of this revenue procedure.

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▸Contents — Internal Revenue Bulletin 2007-21
Internal Revenue Bulletin 2007-21

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