Skip to content Skip to footer

Loading Results

Accounting Methods Spotlight / Q2 2020

Start adding items to your reading lists:
Save this item to:
This item has been saved to your reading list.


This quarter’s Accounting Methods Spotlight newsletter features:

  • Proposed regulations issued under Section 162(f), Section 274. and Section 1031
  • IRS and Treasury issue final regulations under Section 199A
  • Notice 2020-32 denies deductions for business expenses related to the Paycheck Protection Program
  • Rev. Proc. 2020-13 addresses the application of Section 263A to a farming business
  • Notice 2020-23 filing extension applies to non-automatic method changes
  • GLAM applies automatic extension of time to file duplicate Form 3115
  • IRS issues FAQs on AMT NOLs
  • FASB delays effective date of ASC 606 for nonpublic entities
  • LB&I issues practice guides on Section 263A method changes and the installment method
  • FTS/AMS Insights published in Q2 2020

Contact us

Christine Turgeon

Partner, Federal Tax Services Leader, PwC US

Brad White

Partner, Accounting Method and Fixed Asset Services Leader, PwC US

Follow us