In what now appears to be an annual event, the IRS has released a revised comprehensive list of accounting method changes in Rev. Proc. 2017-30. The new ruling replaces Rev. Proc. 2016‑29, issued approximately one year earlier.
The document is 337 pages long in the original PDF format published by the IRS. The significant changes section begins on page 325 and continues through to page 330 of the document. The new revenue procedure is effective for a Form 3115 filed on or after April 19, 2017 for a year of change ending on or after August 31, 2016.
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