IRS Rev. Proc.: List of Automatic Changes for Accounting Automatic Change Procedures Updated (IRC §451)

List of automatic changes to which the automatic change procedures in Rev. Proc. 2015-13 (as clarified and modified) apply, the IRS provided. The definitions in section 3 of Rev. Proc. 2015-13 apply to this revenue procedure. Except as otherwise provided, this revenue procedure is effective for a Form 3115 filed on or after April 30, 2024, for a year of change ending on or after September 30, 2023, that is filed under the automatic change procedures of Rev. Proc. 2015-13, 2015-5 I.R.B. 419, as clarified and modified by Rev. Proc. 2015-33, 2015-24 I.R.B. 1067, and as modified by Rev. Proc. ...