SECTION 6. EFFECT ON OTHER

DOCUMENTS

Rev. Proc. 2006–56 is modified and amplified to include the NAE book safe harbor method in the safe harbors described in paragraphs (1), (7), and (8) of section 3.01 and in section 3.02. Therefore, a taxpayer may change to the NAE book safe harbor method using the provisions of section 14.04 of the APPENDIX of Rev. Proc. 2011–14 (or any successor) if the taxpayer is otherwise eligible to use Rev. Proc. 2011–14.