Bulletin No. 2008-36 September 8, 2008

Rev. Proc. 2008–52, page 587. This document provides the procedures by which taxpayers may obtain automatic consent for specifically identified changes in methods of accounting described in its APPENDIX. Rev. Proc. 2001–10, section 6.02(1)(a), modified and amplified. Rev. Proc. 2002–9 clarified, modified, amplified, and superseded. Rev. Proc. 2002–28, section 7.02(1)(a), modified and amplified. Rev. Proc. 2007–14 superseded. Rev. Proc. 2008–43 modified.

Rev. Proc. 2008–53, page 678. This procedure provides domestic asset/liability percentages and domestic investment yields needed by foreign life insurance companies and foreign property and liability insurance companies to compute their minimum effectively connected net investment income under section 842(b) of the Code for taxable years beginning after December 31, 2006.