IRS Rev. Proc.: Updated List of Automatic Accounting Method Changes to Which Automatic Change Procedures Apply Issued (IRC §446)

List of Automatic Changes to which the automatic accounting method change procedures apply, the IRS provided Jan. 31. Significant changes made to the List of Automatic Changes in Rev. Proc. 2019-43 are covered on page 439 of the guidance. Generally effective for a Form 3115 filed on or after Jan. 31, 2022, for a year of change ending on or after May 31, 2021. The new guidance supersedes the previous list in Rev. Proc. 2019-43. [Rev. Proc. 2022-14, 2022-7 I.R.B. __ (Feb. 14, 2022)]

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