Requests for changes in accounting methods made easier.: An article from: The Tax Adviser
Features:
Product Description
This digital document is an article from The Tax Adviser, published by American Institute of CPA’s on October 1, 1997. The length of the article is 1772 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.
From the supplier: Revenue Procedure 97-27 provides taxpayers with simplified procedures for changing accounting methods beginning on May 15, 1997 using Form 3115. All taxpayers not under examination may file Form 3115 at any time during the year, but a late IRS response would require an amended return. The IRC section 481(a) adjustment period is four years for all changes. Individual factual circumstances may cause differences in result, but the simplified procedures should provide relief for most taxpayers,
Citation Details
Title: Requests for changes in accounting methods made easier.
Author: W. Richard Sherman
Publication: The Tax Adviser (Magazine/Journal)
Date: October 1, 1997
Publisher: American Institute of CPA’s
Volume: 28 Issue: n10 Page: 616(2)
Distributed by Thomson Gale
BUY NOW!: Requests for changes in accounting methods made easier.: An article from: The Tax Adviser
Filed under Books by on Feb 25th, 2010.
You must be logged in to post a comment. Login.
Leave a Comment