FL - Guidance issued on affidavit required to claim exemption for boats sold to nonresident purchasers
Guidance is issued regarding changes that have been made to the affidavit required to claim the sales tax exemption for […]
Read MoreThe IRS today released an advance version of Rev. Proc. 2023-24 [PDF 1.5 MB] (462 pages), providing an updated annual list of automatic accounting method changes.
Rev. Proc. 2023-24 updates and replaces Rev. Proc. 2022-14, which was the previous list of accounting method changes for which the automatic change procedures of Rev. Proc. 2015-13 apply (the “mass consent procedure”).
Rev. Proc. 2023-24 is effective immediately for Forms 3115, Application for Change in Accounting Method, filed on or after June 15, 2023, for a year of change ending on or after October 31, 2022.
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Guidance is issued regarding changes that have been made to the affidavit required to claim the sales tax exemption for […]
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