{"abstract":"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.","action":"Final and temporary regulations.","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2006/12/28/06-9892.html","cfr_references":[{"chapter":null,"citation_url":null,"part":1,"title":26}],"citation":"71 FR 78066","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"Effective Date. These regulations are effective December 28, 2006.","disposition_notes":null,"docket_ids":["TD 9307"],"dockets":[],"document_number":"06-9892","effective_on":"2006-12-28","end_page":78073,"executive_order_notes":null,"executive_order_number":null,"explanation":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2006/12/28/06-9892.xml","html_url":"https://www.federalregister.gov/documents/2006/12/28/06-9892/changes-in-computing-depreciation","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/06-9892?publication_date=2006-12-28","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2006-12-28/06-9892/mods.xml","not_received_for_publication":null,"page_length":8,"page_views":{"count":98,"last_updated":"2026-04-04 20:15:04 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2006-12-28/pdf/06-9892.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":null,"publication_date":"2006-12-28","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2006/12/28/06-9892.txt","regulation_id_number_info":{"1545-BC18":{"issue":"200404","html_url":"https://www.federalregister.gov/regulations/1545-BC18/changes-in-computing-depreciation","title":"Changes in Computing Depreciation","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=200404&RIN=1545-BC18&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1545-BC18"],"regulations_dot_gov_info":{"checked_regulationsdotgov_at":"2011-11-12T20:29:11Z"},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":78066,"subtype":null,"title":"Changes in Computing Depreciation","toc_doc":"Computing depreciation; changes","toc_subject":"Income taxes:","topics":["Income taxes","Reporting and recordkeeping requirements"],"type":"Rule","volume":71}