Tag Archives: Announcement 2016-14

IRS, Form 3115

The IRS Issues Transition Period Guidance for Recently Revised Form 3115

The Internal Revenue Service (“Service”) issued on March 24 of 2016 their Announcement 2016-14 addressing the transition period implementation dates in connection with the recently revised Form 3115 entitled “Application for Change in Accounting Method” which was most recently revised and released to the public in December of 2015. This presents a paradigm shift as

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