Provides you with an overview of the various factors considered for the determination of the proper accounting method.
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When do you file Form 3115? What regulations allow variations between financial and tax reporting? When it comes to accounting methods, questions like these are common among tax professionals.
Learn about various factors in determining proper accounting methods, with detailed examples of court rulings and client examples for specific industries.
Learn about updates for the Tax Cuts and Jobs Act (TCJA) and changes to cash method of accounting rules, as well as considerations for changes in an accounting period of an entity.
A case study and example tax forms highlight how to identify which IRS revenue procedures are applicable to a given client situation, as well as how and when to prepare the Form 3115.
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