Rev. Proc. 2021-26 provides accounting method change procedures for CFCs seeking to use the alternative depreciation system

Publication Date27 May 2021
SubjectIRS,Audits,Depreciation,U.S. Treasury,Foreign Corporations,Controlled Foreign Corporations,GAAP,Taxable Income,Accounting Methods,Revenue Procedures,Internal Revenue Code (IRC),Tax Cuts and Jobs Act,GILTI tax
AuthorAaron Payne,H. Karl Zeswitz,Ellen McElroy,Michael Resnick,Mary Kate Nicholson
Law FirmEversheds Sutherland (US) LLP

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