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Introduction

SECTION 10. EFFECT ON OTHER

Internal Revenue Bulletin 2007-42 · 2026-10-03 edition · updated 2026-10-04 · United States

DOCUMENTS

Rev. Proc. 2006–41 is superseded.

DRAFTING INFORMATION

The principal author of this revenue procedure is Jeffrey T. Rodrick of the Office of Associate Chief Counsel (Income Tax and Accounting). For further information regarding this revenue procedure, contact Mr. Rodrick at (202) 622–4930 (not a toll-free call).

26 CFR 601.204: Changes in accounting periods and in methods of accounting. (Also Part I, §§ 442, 898; 1.442–1.)

Rev. Proc. 2007–64

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▸Contents — Internal Revenue Bulletin 2007-42

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