Federal · Title 26 — Internal Revenue Code
26 U.S.C. § 466: Repealed. Pub. L. 99–514, title VIII, § 823(a) , Oct. 22, 1986 , 100 Stat. 2373 ]
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The amendments made by this section [amending section 461 of this title and repealing this section] shall apply to taxable years beginning after December 31, 1986 . such change shall be treated as initiated by the taxpayer, such change shall be treated as having been made with the consent of the Secretary, and be reduced by the balance in the suspense account under section 466(e) of such Code as of the close of such last taxable year, and be taken into account over a period not longer than 4 years.”
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