The IRS has provided procedures (Rev. Proc. 2018-60) under which a taxpayer may obtain automatic consent to change a method of accounting to comply with Sec. 451(b), as amended by the law known as the ...
In the world of business, methods of organization can be used to convey an idea, relay information, assemble a procedure and seal a deal. Methods of organization create order and direct the thoughts ...
The IRS updated the list of changes in accounting method to which the automatic change procedures in Rev. Proc. 2015-13, as clarified and modified, apply (Rev. Proc. 2018-31). Any method of accounting ...
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