SECTION 6. EFFECT ON OTHER
Internal Revenue Bulletin 2008-12 · 2026-10-03 edition · updated 2026-10-04 · United States
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.01. Changes to Rev. Proc. 97–36 . (1) Rev. Proc. 97–36 is modified to permit an automobile dealer to establish a New Vehicle pool for inventories of new cars, new crossover vehicles, and new light-duty trucks.
(2) Rev. Proc. 97–36 is modified to require an automobile dealer that maintains separate new car and new truck pools un
2008–12 I.R.B. 666 March 24, 2008
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