SECTION 14. EFFECT ON OTHER

DOCUMENTS

.01 Rev. Proc. 2008–52, is amplified, clarified, modified, and, in part, is superseded. The last paragraph of section 13 of Rev. Proc. 2008–52 (relating to Rev. Proc. 2008–43, 2008–30 I.R.B. 186) remains in effect. All other sections of Rev. Proc. 2008–52 are superseded.

.02 Rev. Proc. 2009–39, is amplified, clarified, modified, and, in part, is superseded. Sections 3 and 4.03 of Rev. Proc. 2009–39 remain in effect. All other sections of Rev. Proc. 2009–39 are superseded.

.03 Rev. Proc. 97–27, is clarified and modified.

2011–4 I.R.B. 354 January 24, 2011

the filing requirements into a single section; and

(b) Section 6.02(3) of this revenue procedure is modified to require, in certain cases, a copy of the application be provided to the IRS in Ogden, UT (Ogden copy), in lieu of providing the copy of the application to the national office (national office copy). An Ogden copy, in lieu of the national office copy, is required in APPENDIX sections 6.01, 6.02, 6.04, 6.05, 6.06, 6.07, 6.08, 6.09, 6.10, 6.11, 6.12, 6.17, 6.18, 6.19, 6.20, 6.21, 6.22, 6.23, 6.24, 6.25, and 9.01; (8) Sections 6.04 and 6.05 of this revenue procedure are modified to provide that a taxpayer not otherwise within the scope of this revenue procedure by reason of section 4.02(1) (under examination), 4.02(2) (consolidated group member) or 4.02(3) (Partnerships and S corporations) that is before an appeals office or federal court with respect to any income tax issue may request a change in method of accounting without audit protection if the method to be changed is an issue under consideration by the appeals office or federal court;

(9) Section 3.06(3) of the APPENDIX of this revenue procedure, relating to changes for repair and maintenance costs, modifies the date that the additional Ogden, UT, copy of the application must be filed;

(10) Section 6.01 of the APPENDIX of this revenue procedure, relating to changes from impermissible to permissible methods of accounting for depreciation and amortization, clarifies that the amount of depreciation allowable takes into account all additional first year depreciation deduction provisions;

(11) Section 6.03(2)(b) of the APPENDIX of this revenue procedure, relating to sale, lease or financing transactions, is modified to explain when the Service will consider requests for a change in method of accounting for existing transactions under Rev. Proc. 97–27;

(12) The following changes are made to sections 6.24 (relating to changes for dispositions of structural components of a building (section 168)), and 6.25 (relating to changes for dispositions of tangible depreciable assets (other than a building or its structural components) (section 168)) of the APPENDIX of this revenue procedure:

.07 Rev. Proc. 2006–56, 2006–2 C.B. 1169, is modified to remove section 4.01. See, however, section 14.04 of the APPENDIX of this revenue procedure.

.08 Notice 2011–4, 2011–2 I.R.B. 282, is modified, in part, to correct section 5.01. The first sentence of the paragraph entitled “Designated automatic accounting method change number” is modified to read as follows: The designated automatic accounting method change number for a change under section 25.02 of the APPENDIX is “155.”