# Nonaccrual-Experience Method of Accounting Under Section 448(d)(5)
> **IRS** · Final regulations. · Published 2006-09-06 · Effective 2006-09-06 · 71 FR 52430
## Document
- **Document number:** 06-7446
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 71 FR 52430
- **CFR reference:** 26 CFR 1
- **Publication date:** 2006-09-06
- **Effective date:** 2006-09-06
- **Treasury docket:** TD 9285
## Abstract

This document contains final regulations relating to the use of a nonaccrual-experience method of accounting by taxpayers using an accrual method of accounting and performing services. The final regulations reflect amendments under the Job Creation and Worker Assistance Act of 2002. The final regulations affect qualifying taxpayers that want to adopt, change to, or change a nonaccrual- experience method of accounting under section 448(d)(5) of the Internal Revenue Code (Code).

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2006/09/06/06-7446/nonaccrual-experience-method-of-accounting-under-section-448d5)
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