Can I read IRS Rev. Proc. 2004-57: Accounting Changes on EtoBox?

IRS Rev. Proc. 2004-57: Accounting Changes is a document available to read on EtoBox.

What is IRS Rev. Proc. 2004-57: Accounting Changes about?

This document provides additional time and guidance for taxpayers to comply with requirements from Revenue Procedure 2004-23 related to changing accounting methods. It allows taxpayers to submit required written statements regarding accounting method changes by the date they file their tax return for the first or second year ending after December 31, 2003. It also treats taxpayers as meeting the timely filing requirement if recomputing their section 481(a) adjustment would not change the taxable income repo

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