federal_register: 06-9892

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06-9892 Changes in Computing Depreciation Rule This document contains regulations relating to a change in computing depreciation or amortization as well as a change from a nondepreciable or nonamortizable asset to a depreciable or amortizable asset (or vice versa). Specifically, these regulations provide guidance to any taxpayer that makes a change in depreciation or amortization on whether such a change is a change in method of accounting under section 446(e) of the Internal Revenue Code and on the application of section 1016(a)(2) in determining whether the change is a change in method of accounting. 2006-12-28 2006 12 https://www.federalregister.gov/documents/2006/12/28/06-9892/changes-in-computing-depreciation https://www.govinfo.gov/content/pkg/FR-2006-12-28/pdf/06-9892.pdf Treasury Department; Internal Revenue Service 497,254 This document contains regulations relating to a change in computing depreciation or amortization as well as a change from a nondepreciable or nonamortizable asset to a depreciable or amortizable asset (or vice versa). Specifically, these regulations...

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