This course provides an overview of preparing Form 3115, Application for Change in Accounting Method for commonly encountered depreciation-related situations involving real estate.
At the conclusion of this course, the practitioner will be able to:
(a) Determine whether a change in the accounting treatment of a depreciation-related issue is a change in accounting method.
(b) Understand the difference between automatic and non-automatic changes in accounting methods.
(c) Understand the basic preparation of a Form 3115 for a depreciation-related method change.
Brian Paul Coddington, Director of Tax Accounting Methods & Credits at Source Advisors, provides compliance, consultation, and audit representation services in the areas of tax accounting methods and credits. Mr. Coddington has represented...
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