1/15/2013

The Internal Revenue Service recently made use of the temporary
tangible property regulations optional for 2012 and 2013, but taxpayers who
plan to use them must follow the accounting method change guidance issued
last March. Jane Rohrs, CPA, and Natalie Tucker, CPA, explain the accounting
method change procedures that apply and point out planning opportunities for
taxpayers who are deciding whether to implement the new rules now.

Full Story:
The Tax Adviser

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