Revenue procedures

Feb 21, 2020 - Rev. Proc. 2020-13: Guidance for farmers on uniform capitalization rules

Aug 9, 2019 - KPMG report: Guidance on accounting method change for insurance companies (Rev. Proc. 2019-34)

Aug 6, 2019 - Rev. Proc. 2019-34: Simplified procedures for insurance companies to change methods of accounting, compliance with U.S. tax law changes

Jul 23, 2019 - KPMG report: Section 846 and revised discount factors and guidance on accounting method change (insurance companies)

Jul 22, 2019 - Rev. Proc. 2019-30: Insurance companies, automatic consent for accounting method change

Dec 14, 2018 - KPMG report: Initial impressions about Rev. Proc. 2019-10, computing insurance company reserves

Dec 13, 2018 - Rev. Proc. 2019-10: Insurance company, method of accounting change for computing reserves (text of revenue procedure)

Nov 29, 2018 - Rev. Proc. 2018-60: Automatic consent procedures, timing of revenue recognition 

Aug 22, 2018 - Rev. Proc. 2018-44: Accounting method change, “eligible terminated S corporation” (new tax law)

Aug 6, 2018 - Rev. Proc. 2018-40: Automatic consent, small businesses seeking accounting method change

Jun 19, 2018 - Rev. Proc. 2018-35: Automatic change, method of accounting for citrus replanting costs

May 9, 2018 - Rev. Proc. 2018-31: List of automatic changes; certain accounting method changes reflecting new tax law

Feb 14, 2018 - Rev. Proc. 2018-17: Initial impressions, section 965 and “specified foreign corporations” changing tax years

Feb 13, 2018 - Rev. Proc. 2018-17: Requests by foreign corporations changing tax year, application of section 965