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Introduction

SECTION 5. AUDIT PROTECTION

Internal Revenue Bulletin 2007-30 · 2026-10-03 edition · updated 2026-10-04 · United States

FOR TAXPAYERS CURRENTLY USING THE ADVANCE TRADE DISCOUNT METHOD

A taxpayer’s use of the Advance Trade Discount Method provided for in section 4 of this revenue procedure on a federal income tax return filed before July 2, 2007, will not be raised as an issue by the Service. Moreover, if a taxpayer’s use of the Advance Trade Discount Method on a federal income tax return filed before July 2,

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▸Contents — Internal Revenue Bulletin 2007-30
Internal Revenue Bulletin 2007-30

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