Instructions for Form 1120-S (2020) | Internal Revenue Service

Generally, IRS consent is required for changes in accounting methods. See Rev. Proc. 2018-40 for the procedures by which a small business taxpayer may obtain automatic consent to change its method of accounting to reflect the statutory changes made in this area. Also, see Change in accounting method, later. Special rules apply to long-term

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Instructions for Form 1065 (2020) | Internal Revenue Service

Contact the e-Help Desk at 866-255-0654 for questions regarding the waiver procedures or process. When To File Generally, a domestic partnership must file Form 1065 by the 15th day of the 3rd month following the date its tax year ended as shown at the top of Form 1065.

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4 Energy Efficiency in industry | Real Prospects for

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