In Notice 2017-6, the IRS announced a one-year extension of the waiver of the eligibility rule set out in Section 5.01(1)(f) of Rev. Proc. 2015-13 for making certain automatic changes in accounting methods under the tangible property (T.D. 9636) and depreciation and disposition regulations (T.D. 9689). The waiver now applies to any tax year beginning before Jan. 1, 2017. – See more at:
[green_message]Source: http://ift.tt/2igG1uk [/green_message] Follow me on Facebook at http://ift.tt/1geQt49
Joel Schmitz CPA
You must be logged in to leave a reply.