Revenue Procedure 2015-33 clarifies several items in another revenue procedure issued earlier this year, Rev. Proc. 2015-13, regarding certain procedures for changing a method of accounting.

Under guidance in Rev. Proc. 2022-9 issued Thursday, taxpayers may obtain the IRS’s automatic consent to change their tax accounting methods to comply with final regulations relating to simpler tax ...

The IRS on Thursday updated the list of accounting method changes to which automatic change procedures apply (Rev. Proc. 2021-34). Generally, unless otherwise provided, a taxpayer must secure the ...

Recently released Revenue Procedure 2021-26 (the Revenue Procedure) provides taxpayers with guidance regarding accounting method changes made on behalf of foreign corporations. The Revenue Procedure: ...

Teaching methods are the broader techniques used to help students achieve learning outcomes, while activities are the different ways of implementing these methods. Teaching methods help students: ...