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Introduction

SECTION 3. SCOPE

Internal Revenue Bulletin 2011-42 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure applies to a taxpayer that is eligible to use the NAE method of accounting under § 448(d)(5) and § 1.448–2, and has an applicable financial statement, as defined in section 4.02 of this revenue procedure.

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▸Contents — Internal Revenue Bulletin 2011-42
Internal Revenue Bulletin 2011-42

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