changing to

changing to

When transmitted on radio by the pilot to air traffic control, it means, “I intend to call … (station) on … (frequency).” The order of transmission is first the station and then the frequency to avoid confusion with the number “2” (in changing “to”).
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898; (2) it is changing to a required tax year, a 52-53-week tax year referencing such required year, the one-month deferral year or a 52-53-week year referencing the one-month deferral year; or (3) for post-July 10, 1989 tax years of the CFC, no U.
446-1(e)(2)(iii), Example (3) (accrual method taxpayer properly deducting unvested vacation pay in the year it is paid; changing to the accrual method when the taxpayer adopts a completely vested vacation pay plan is not a change in method of accounting); and Example (4) (taxpayer allocating indirect overhead costs to inventory using a fixed percentage of direct costs; changing the percentage when the ratio of indirect to direct costs changes is not a change in method of accounting).
20, which required that changes in accounting principle generally be recognized by including the cumulative effect of changing to a new accounting principle on the last line prior to net income (that is, a current-period approach).
Taxpayers changing to the overall accrual method must compute an adjustment under IRC section 481(a) to prevent items from being duplicated or omitted when the change is made.
If the taxpayer is changing to the capitalization method of accounting for package design costs, the section 481(a) adjustment will take into account the package design costs subject to the capitalization and not abandoned as of the beginning of the year of change that were deducted or amortized in years prior to the year of change, less the amounts that would have been amortized in such prior years.
2006-12 only applies to taxpayers changing to an accounting method provided under the Sec: 263(a) regulations; it does not apply to taxpayers changing their method using the economic performance 3 1/2-month rule or recurring-item exception.
Opinion 20 previously required that most voluntary changes in accounting principle be recognized by including in net income of the period of the change the cumulative effect of changing to the new accounting principle.
All Colorado National Bank signs and communication will be changing to reflect the new U.
A partnership, S corporation, electing S corporation or PSC changing to a natural business year that satisfies the 25%-gross-receipts test, regardless of whether such year results in a greater income deferral than in the present tax year.
A year-end change will be automatically approved by the Service if the corporation is entering an affiliated group that files a consolidated return and is changing to conform to the group's year-end.
In general, this automatic consent procedure applies to any taxpayer changing to a permissible method of accounting for depreciation for any item of property that: 1.
An automatic change is available to a corporation making an S election effective for the tax year immediately following a change in tax year if the corporation is changing to a permitted year (defined as a calendar year, a tax year permitted under Sec.