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This CPE course provides you with an overview of the various factors considered for the determination of the proper accounting method (such as cash, accrual) and provides detailed examples of court rulings and client examples (for specific industries) involving each. The course also discusses accounting periods, and considerations for changes in the accounting period of an entity. In addition, this resource provides a case study and example tax forms to highlight how to identify which IRS Revenue Procedures are applicable to a given client situation, as well as how and when to prepare the Form 3115.
Advanced Preparation: None
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Find out more information on the Tax Section.