Accounting Methods Spotlight Q1 2019

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March 2019

Overview

This quarter’s Accounting Methods Spotlight newsletter features:            

  • IRS increases user fees for private letter rulings, accounting method and period changes
  • IRS and Treasury publish Section 199A final regulations
  • Final regulations for Section 965 toll charge clarify accounting method change anti-abuse rule
  • Rev. Proc. 2019-13 provides safe harbor method of accounting for bonus depreciation limited by Section 280F
  • IRS legal memo clarifies automatic method change to comply with Section 451(b)
  • FAQ clarifies deduction disallowance for attorney fees in sexual harassment cases
  • Updated Form 3115 and instructions issued
  • OMB modifies sequestration position

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Christine Turgeon

Partner, Federal Tax Services Leader, PwC US

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