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Tax Lawyer, Vol. 56, No. 1 WHICH RETROACTIVE “CORRECTIONS” REQUIRE IRS CONSENT? 101 101 ACCOUNTING METHODS—WHICH RETROACTIVE “CORRECTIONS” REQUIRE IRS CONSENT? Felix B. Laughlin* Kathleen C. Dale** TABLE OF CONTENTS Page No. I. APPLICABLE LAW................................................................................. 105 A. Consent Requirement ......................................................................... 105 B. Exceptions to Consent Requirement...

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