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This quarter’s Accounting Methods Spotlight features:
- Key provisions of H.R. 1, the One Big Beautiful Bill Act
- Notice 2025-27 providing significant interim guidance on the application of the corporate alternative minimum tax (CAMT)
- Rev. Proc. 2025-23 providing the 2025 update to the IRS’s list of automatic accounting method changes
Accounting Methods Spotlight Q2 2025
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