Phase III – The analytical procedure may change again during this final phase of development as we look to optimize the method in preparation for process validation and long-term commercial use. An ...

In Rev. Proc. 2021-34, the IRS modifies Rev. Proc. 2019-43 to provide procedures under Sec. 446 and Regs. Sec. 1.446-1(e) to obtain automatic consent from the IRS to change methods of accounting to ...

The IRS on Thursday modified the procedures for obtaining automatic consent to change an accounting method. Revenue Procedure 2009-39 amplifies, modifies and clarifies various earlier pieces of ...

In addition, the Institute wants the IRS to revise the revenue procedure to allow taxpayers to ask to revise the year of change for a non-automatic Form 3115, Application for Change in Accounting ...