rev proc 2015-13
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26 CFR 601204: Changes in accounting periods and in methods
Rev Proc 2015-13 26 CFR 601 204: Changes in accounting periods and in methods of accounting (Also Part I §§ 446 481; 1 446- 1 1 481-1 1 481-4 ) Rev Proc 2015-13 SECTION 1 PURPOSE 7 SECTION 2 |
What is Rev Proc 2015-13?
Changes to automatic consent procedures. Rev Proc 2015-13 updates and revises the general procedures under Code Sec. 446 (e) and Reg. § 1.446-1 (e) that taxpayers should use to obtain the IRS’s consent to change an accounting method for federal income tax purposes.
What is Section 14 of the Rev Proc 2014-1 & 2014-4 procedure?
SECTION 14. APPLICABILITY OF REV. PROC. 2014-1 AND REV. PROC. 2014-4 procedure or other guidance published in the IRB. SECTION 15. EFFECTIVE DATE .01 In general. Except as provided in SECTION 15.02, this revenue procedure is on or after May 31, 2014. .02 Transition rules. on or before January 16, 2015.
What if the accounting method change is approved for 2015?
If the accounting method change is approved for the partnership’s 2015 taxable year, in lieu of taking into account any positive § 481(a) adjustment over four taxable years, the partnership must take into account one-half of any positive § 481(a) adjustment in its 2015 taxable year and one-fourth in each of its next two taxable years.
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26 CFR 601.204: Changes in accounting periods and in methods of
SECTION 7.03(3)(d) of Rev. Proc. 2015-13 for all changes in method of accounting made by the applicant (the taxpayer) pursuant to Rev. Proc. 2015-13. |
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Rev. Proc. 2015-33
This revenue procedure extends the transition procedures of section. 15.02(1)(a)(ii) of Rev. Proc. 2015-13 to all taxpayers for their first taxable year in |
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26 CFR 601.204: Changes in accounting periods and in methods of
.09 Method of accounting under Rev. Proc. 2011-43 for taxpayers in the business of automatic change procedures in Rev. Proc. 2015-13 2015-5 I.R.B. XX |
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IRB 2015-05 (Rev. February 2 2015)
2 févr. 2015 2015–13 page 419. This revenue procedure updates and revises the general pro- cedures under § 446(e) of the Internal Revenue Code and. |
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Rev. Proc. 2017-59
2015-13 contains procedures under § 446(e) and § 1.446-1(e) of the. Income Tax Regulations to obtain the consent of the Commissioner to change an accounting |
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Rev. Proc. 2018-40
3 août 2018 accounting described in this revenue procedure must if eligible |
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26 CFR 601.201: Rulings and determination letters (Also Part I
Rev. Proc. 2015-21. SECTION 1. PURPOSE. This revenue procedure provides guidance regarding correction and disclosure procedures for hospital organizations |
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26 CFR 601.204 Changes in accounting periods and in methods of
This revenue procedure modifies Rev. Proc. 2015-14 2015-5 I.R.B 450 |
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IRB 2015-24 (Rev. June 15 2015)
15 juin 2015 This revenue procedure corrects or clarifies several items in. Rev. ... der section 8.02(1)(a)(ii) of Rev. Proc. 2015–13 for a taxpayer. |
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Rev Proc 2015-13 - Internal Revenue Service
16 jan 2015 · Proc 2012-39, 2012-41 I R B 470, previously provided procedures for non- automatic changes in method of accounting This revenue procedure, |
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Rev Proc 2015-33 PDF - Internal Revenue Service
2015-13 to all taxpayers for their first taxable year in which the final tangible property regulations apply In particular, section 3 of this revenue procedure modifies |
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Rev Proc 2015-20 - Internal Revenue Service
2015-13 (or any successor) for taxable years beginning prior to January 1, 2014 09 Section 5 02 of this revenue procedure provides small business taxpayers |
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Rev Proc 2017-59 - Internal Revenue Service
(Also Part I, §§ 404A, 446, 481; 1 446-1, 1 481-1, 1 481-4 ) Rev Proc 2017-59 SECTION 1 PURPOSE This revenue procedure modifies Rev Proc 2015-13, |
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AICPA Comment Letter on Rev Proc 2015-13
14 nov 2016 · accounting method change procedures set forth in Revenue Procedure 2015-13, Changes in Methods of Accounting (Rev Proc 2015-13) |
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AICPA Comment Letter on Revenue Procedure 2015-13
23 août 2017 · Under section 8 01 of Rev Proc 2015-13, a taxpayer that voluntarily changes its accounting method with consent of the Commissioner of the |
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Rev Proc 2020-25, Additional First Year Depreciation Deduction for
17 avr 2020 · 2015-13, 2015-5 I R B 419, 425, provides that a taxpayer may not request, or otherwise make, a retroactive change in method of accounting, |
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Rev Proc 2018-31: List of automatic changes - assetskpmg
9 mai 2018 · modified to remove paragraph (2)(b), relating to the temporary waiver of the eligibility rule in section 5 01(1)(f) of Rev Proc 2015-13, because it is |
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Changes in accounting periods and method of accounting
10 mai 2018 · 2015-13 if the taxpayer is otherwise eligible to use this revenue procedure and the automatic change procedures in Rev Proc 2015-13 The |
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