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Introduction

SECTION 3. SCOPE

Internal Revenue Bulletin 2012-14 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure applies to a taxpayer that wants to change its methods of accounting to comply with § 1.167(a)–4T for MACRS property and certain depreciable intangible assets that the taxpayer placed in service after December 31, 1986, or with § 1.168(i)–1T, § 1.168(i)–7T, or § 1.168(i)–8T for MACRS property.

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▸Contents — Internal Revenue Bulletin 2012-14
Internal Revenue Bulletin 2012-14

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