The IRS on Thursday updated the list of accounting method changes to which automatic change procedures apply (Rev. Proc. 2021-34). Generally, unless otherwise provided, a taxpayer must secure the ...

Recently released Revenue Procedure 2021-26 (the Revenue Procedure) provides taxpayers with guidance regarding accounting method changes made on behalf of foreign corporations. The Revenue Procedure: ...

Methods of K-12 teaching encompass diverse strategies and techniques utilized by educators to engage students across different subjects and grade levels. What are the 5 methods of teaching? From ...

Under guidance in Rev. Proc. 2022-9 issued Thursday, taxpayers may obtain the IRS’s automatic consent to change their tax accounting methods to comply with final regulations relating to simpler tax ...

Brette Sember is a retired attorney who has been writing and editing law and legal topics for more than 25 years. She is the author of more than 40 books, is a nationally recognized expert on divorce ...

This study looks at how national public opinion polling in the United States changed from 2000 to 2022. It focuses on two aspects: the sample source(s) – that is, where the survey takers came from – ...

Teaching methods are the broader techniques used to help students achieve learning outcomes, while activities are the different ways of implementing these methods. Teaching methods help students: ...