In Rev. Proc. 2025-23, the IRS on Monday provided a comprehensive, updated list of changes in tax accounting methods to which the automatic change procedures in Rev. Proc. 2015-13, as subsequently ...

Rev. Proc. 2015-13 itself updated and revised prior general procedures under Sec. 446 (e) to obtain the IRS’s consent to obtain automatic and advance nonautomatic consent to change a method of ...