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Introduction

SECTION 1. PURPOSE

Internal Revenue Bulletin 2011-18 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure provides a safe harbor method of accounting for determining the recovery periods for depreciation

of certain tangible assets used by wireless telecommunications carriers. This revenue procedure also explains how a taxpayer may obtain automatic consent from the Commissioner of Internal Revenue to change to this method of accounting.

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▸Contents — Internal Revenue Bulletin 2011-18
Internal Revenue Bulletin 2011-18

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