mirror of
https://github.com/Unstructured-IO/unstructured.git
synced 2025-12-27 23:24:27 +00:00
chore: pin inference version, bump deps, and update openssl (#551)
This commit is contained in:
ryannikolaidis
GitHub
parent
3d3f3df3ec
commit
2fc4d37454
27
Dockerfile
27
Dockerfile
@ -46,13 +46,33 @@ RUN set -ex && \
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$sudo rm -rf /tmp/* && \
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yum clean all
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# SSL dependency gets baked into Python binary so do this first
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RUN yum -y update && \
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yum install -y perl-core pcre-devel && \
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wget https://ftp.openssl.org/source/openssl-1.1.1k.tar.gz && \
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tar -xzvf openssl-1.1.1k.tar.gz && \
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cd openssl-1.1.1k && \
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./config shared --prefix=/usr/local/ssl --openssldir=/usr/local/ssl && \
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make && \
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make install && cd .. && \
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ldconfig && \
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rm -rf openssl-1.1.1k && rm openssl-1.1.1k.tar.gz && \
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$sudo yum -y remove perl-core pcre-devel && \
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yum clean all
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ENV PATH="/usr/local/ssl/bin:${PATH}"
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ENV LD_LIBRARY_PATH="/usr/local/ssl/lib:$LD_LIBRARY_PATH"
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ENV SSL_CERT_FILE=/etc/ssl/certs/ca-bundle.crt
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# Install Python
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RUN yum -y install openssl-devel bzip2-devel libffi-devel make git sqlite-devel && \
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RUN yum -y install bzip2-devel libffi-devel make git sqlite-devel && \
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curl -O https://www.python.org/ftp/python/3.8.15/Python-3.8.15.tgz && tar -xzf Python-3.8.15.tgz && \
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cd Python-3.8.15/ && ./configure --enable-optimizations && make altinstall && \
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cd Python-3.8.15/ && \
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./configure --enable-optimizations --with-openssl=/usr/local/ssl && \
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make altinstall && \
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cd .. && rm -rf Python-3.8.15* && \
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ln -s /usr/local/bin/python3.8 /usr/local/bin/python3 && \
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$sudo yum -y remove openssl-devel bzip2-devel libffi-devel make sqlite-devel && \
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$sudo yum -y remove bzip2-devel libffi-devel make sqlite-devel && \
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$sudo rm -rf /var/cache/yum/* && \
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yum clean all
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@ -81,6 +101,7 @@ RUN python3.8 -m pip install pip==${PIP_VERSION} && \
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pip install --no-cache -r requirements/ingest-slack.txt && \
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pip install --no-cache -r requirements/ingest-wikipedia.txt && \
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pip install --no-cache -r requirements/local-inference.txt && \
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scl enable devtoolset-9 bash && \
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pip install --no-cache "detectron2@git+https://github.com/facebookresearch/detectron2.git@e2ce8dc#egg=detectron2"
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COPY example-docs example-docs
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@ -26,7 +26,7 @@ idna==3.4
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# via requests
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imagesize==1.4.1
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# via sphinx
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importlib-metadata==6.5.0
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importlib-metadata==6.6.0
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# via sphinx
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jinja2==3.1.2
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# via sphinx
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@ -40,13 +40,13 @@ pygments==2.15.1
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# sphinx
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pytz==2023.3
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# via babel
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requests==2.28.2
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requests==2.30.0
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# via sphinx
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snowballstemmer==2.2.0
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# via sphinx
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soupsieve==2.4.1
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# via beautifulsoup4
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sphinx==6.1.3
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sphinx==6.2.1
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# via
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# -r requirements/build.in
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# furo
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@ -71,7 +71,7 @@ sphinxcontrib-qthelp==1.0.3
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# via sphinx
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sphinxcontrib-serializinghtml==1.1.5
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# via sphinx
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urllib3==1.26.15
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urllib3==2.0.2
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# via requests
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zipp==3.15.0
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# via importlib-metadata
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@ -98,9 +98,9 @@ python-pptx==0.6.21
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# via unstructured (setup.py)
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pytz==2023.3
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# via pandas
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regex==2023.5.2
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regex==2023.5.5
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# via nltk
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requests==2.29.0
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requests==2.30.0
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# via unstructured (setup.py)
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rfc3986[idna2008]==1.5.0
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# via httpx
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@ -121,7 +121,7 @@ typing-extensions==4.5.0
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# via
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# pydantic
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# rich
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urllib3==1.26.15
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urllib3==2.0.2
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# via requests
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wrapt==1.14.1
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# via
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@ -26,7 +26,7 @@ idna==3.4
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# via requests
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imagesize==1.4.1
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# via sphinx
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importlib-metadata==6.5.0
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importlib-metadata==6.6.0
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# via sphinx
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jinja2==3.1.2
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# via sphinx
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@ -40,13 +40,13 @@ pygments==2.15.1
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# sphinx
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pytz==2023.3
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# via babel
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requests==2.28.2
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requests==2.30.0
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# via sphinx
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snowballstemmer==2.2.0
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# via sphinx
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soupsieve==2.4.1
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# via beautifulsoup4
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sphinx==6.1.3
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sphinx==6.2.1
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# via
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# -r requirements/build.in
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# furo
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@ -71,7 +71,7 @@ sphinxcontrib-qthelp==1.0.3
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# via sphinx
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sphinxcontrib-serializinghtml==1.1.5
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# via sphinx
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urllib3==1.26.15
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urllib3==2.0.2
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# via requests
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zipp==3.15.0
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# via importlib-metadata
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@ -55,13 +55,13 @@ filelock==3.12.0
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# via virtualenv
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fqdn==1.5.1
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# via jsonschema
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identify==2.5.22
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identify==2.5.24
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# via pre-commit
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idna==3.4
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# via
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# anyio
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# jsonschema
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importlib-metadata==6.5.0
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importlib-metadata==6.6.0
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# via
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# jupyter-client
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# nbconvert
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@ -75,7 +75,7 @@ ipykernel==6.22.0
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# nbclassic
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# notebook
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# qtconsole
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ipython==8.12.0
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ipython==8.12.2
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# via
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# -r requirements/dev.in
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# ipykernel
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@ -152,9 +152,9 @@ matplotlib-inline==0.1.6
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# ipython
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mistune==2.0.5
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# via nbconvert
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nbclassic==0.5.5
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nbclassic==1.0.0
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# via notebook
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nbclient==0.7.3
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nbclient==0.7.4
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# via nbconvert
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nbconvert==7.3.1
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# via
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@ -178,7 +178,7 @@ nodeenv==1.7.0
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# via pre-commit
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notebook==6.5.4
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# via jupyter
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notebook-shim==0.2.2
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notebook-shim==0.2.3
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# via nbclassic
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packaging==23.1
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# via
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@ -200,11 +200,11 @@ pip-tools==6.13.0
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# via -r requirements/dev.in
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pkgutil-resolve-name==1.3.10
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# via jsonschema
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platformdirs==3.2.0
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platformdirs==3.5.0
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# via
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# jupyter-core
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# virtualenv
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pre-commit==3.2.2
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pre-commit==3.3.1
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# via -r requirements/dev.in
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prometheus-client==0.16.0
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# via
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@ -254,7 +254,7 @@ pyzmq==25.0.2
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# nbclassic
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# notebook
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# qtconsole
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qtconsole==5.4.2
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qtconsole==5.4.3
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# via jupyter
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qtpy==2.3.1
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# via qtconsole
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@ -266,7 +266,7 @@ rfc3986-validator==0.1.1
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# via
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# jsonschema
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# jupyter-events
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send2trash==1.8.0
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send2trash==1.8.2
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# via
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# jupyter-server
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# nbclassic
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@ -295,7 +295,7 @@ tomli==2.0.1
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# via
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# build
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# pyproject-hooks
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tornado==6.3
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tornado==6.3.1
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# via
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# ipykernel
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# jupyter-client
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@ -325,7 +325,7 @@ typing-extensions==4.5.0
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# via ipython
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uri-template==1.2.0
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# via jsonschema
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virtualenv==20.22.0
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virtualenv==20.23.0
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# via pre-commit
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wcwidth==0.2.6
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# via prompt-toolkit
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@ -16,14 +16,20 @@ certifi==2022.12.7
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# httpx
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# requests
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# unstructured (setup.py)
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cffi==1.15.1
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# via cryptography
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charset-normalizer==3.1.0
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# via requests
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# via
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# pdfminer-six
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# requests
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click==8.1.3
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# via
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# nltk
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# sacremoses
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commonmark==0.9.1
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# via rich
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cryptography==40.0.2
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# via pdfminer-six
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deprecated==1.2.13
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# via argilla
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et-xmlfile==1.1.0
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@ -33,6 +39,8 @@ filelock==3.12.0
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# huggingface-hub
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# torch
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# transformers
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fsspec==2023.4.0
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# via huggingface-hub
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h11==0.14.0
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# via httpcore
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httpcore==0.16.3
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@ -93,10 +101,14 @@ pandas==1.5.3
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# via
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# argilla
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||||
# unstructured (setup.py)
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||||
pdfminer-six==20221105
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||||
# via unstructured (setup.py)
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||||
pillow==9.5.0
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# via
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# python-pptx
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# unstructured (setup.py)
|
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pycparser==2.21
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||||
# via cffi
|
||||
pydantic==1.10.7
|
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# via argilla
|
||||
pygments==2.15.1
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@ -117,12 +129,12 @@ pyyaml==6.0
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# via
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# huggingface-hub
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# transformers
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regex==2023.3.23
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regex==2023.5.5
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# via
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# nltk
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# sacremoses
|
||||
# transformers
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||||
requests==2.28.2
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requests==2.30.0
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# via
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# huggingface-hub
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# transformers
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@ -133,7 +145,7 @@ rich==13.0.1
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# via argilla
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||||
sacremoses==0.0.53
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# via unstructured (setup.py)
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sentencepiece==0.1.98
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sentencepiece==0.1.99
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||||
# via unstructured (setup.py)
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six==1.16.0
|
||||
# via
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@ -166,7 +178,7 @@ typing-extensions==4.5.0
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# pydantic
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# rich
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# torch
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urllib3==1.26.15
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urllib3==2.0.2
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# via requests
|
||||
wrapt==1.14.1
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# via
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|
||||
@ -57,6 +57,8 @@ flatbuffers==23.3.3
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# via onnxruntime
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fonttools==4.39.3
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# via matplotlib
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||||
fsspec==2023.4.0
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||||
# via huggingface-hub
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||||
h11==0.14.0
|
||||
# via
|
||||
# httpcore
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||||
@ -153,7 +155,9 @@ pandas==1.5.3
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||||
pdf2image==1.16.3
|
||||
# via layoutparser
|
||||
pdfminer-six==20221105
|
||||
# via pdfplumber
|
||||
# via
|
||||
# pdfplumber
|
||||
# unstructured (setup.py)
|
||||
pdfplumber==0.9.0
|
||||
# via layoutparser
|
||||
pillow==9.5.0
|
||||
@ -168,7 +172,7 @@ pillow==9.5.0
|
||||
# unstructured (setup.py)
|
||||
portalocker==2.7.0
|
||||
# via iopath
|
||||
protobuf==4.22.3
|
||||
protobuf==4.22.4
|
||||
# via onnxruntime
|
||||
pycocotools==2.0.6
|
||||
# via effdet
|
||||
@ -207,11 +211,11 @@ pyyaml==6.0
|
||||
# omegaconf
|
||||
# timm
|
||||
# transformers
|
||||
regex==2023.3.23
|
||||
regex==2023.5.5
|
||||
# via
|
||||
# nltk
|
||||
# transformers
|
||||
requests==2.28.2
|
||||
requests==2.30.0
|
||||
# via
|
||||
# huggingface-hub
|
||||
# torchvision
|
||||
@ -268,11 +272,11 @@ typing-extensions==4.5.0
|
||||
# rich
|
||||
# starlette
|
||||
# torch
|
||||
unstructured-inference==0.4.2
|
||||
unstructured-inference==0.4.4
|
||||
# via unstructured (setup.py)
|
||||
urllib3==1.26.15
|
||||
urllib3==2.0.2
|
||||
# via requests
|
||||
uvicorn==0.21.1
|
||||
uvicorn==0.22.0
|
||||
# via unstructured-inference
|
||||
wand==0.6.11
|
||||
# via pdfplumber
|
||||
|
||||
@ -18,7 +18,7 @@ click==8.1.3
|
||||
# via
|
||||
# -r requirements/test.in
|
||||
# black
|
||||
coverage[toml]==7.2.3
|
||||
coverage[toml]==7.2.5
|
||||
# via
|
||||
# -r requirements/test.in
|
||||
# pytest-cov
|
||||
@ -32,7 +32,7 @@ idna==3.4
|
||||
# yarl
|
||||
iniconfig==2.0.0
|
||||
# via pytest
|
||||
label-studio-sdk==0.0.21
|
||||
label-studio-sdk==0.0.23
|
||||
# via -r requirements/test.in
|
||||
label-studio-tools==0.0.2
|
||||
# via label-studio-sdk
|
||||
@ -56,7 +56,7 @@ packaging==23.1
|
||||
# pytest
|
||||
pathspec==0.11.1
|
||||
# via black
|
||||
platformdirs==3.2.0
|
||||
platformdirs==3.5.0
|
||||
# via black
|
||||
pluggy==1.0.0
|
||||
# via pytest
|
||||
@ -76,9 +76,9 @@ pytest-mock==3.10.0
|
||||
# via -r requirements/test.in
|
||||
pyyaml==6.0
|
||||
# via vcrpy
|
||||
requests==2.28.2
|
||||
requests==2.30.0
|
||||
# via label-studio-sdk
|
||||
ruff==0.0.262
|
||||
ruff==0.0.265
|
||||
# via -r requirements/test.in
|
||||
six==1.16.0
|
||||
# via vcrpy
|
||||
@ -88,22 +88,22 @@ tomli==2.0.1
|
||||
# coverage
|
||||
# mypy
|
||||
# pytest
|
||||
types-markdown==3.4.2.7
|
||||
types-markdown==3.4.2.8
|
||||
# via -r requirements/test.in
|
||||
types-requests==2.28.11.17
|
||||
types-requests==2.30.0.0
|
||||
# via -r requirements/test.in
|
||||
types-urllib3==1.26.25.10
|
||||
types-urllib3==1.26.25.12
|
||||
# via types-requests
|
||||
typing-extensions==4.5.0
|
||||
# via
|
||||
# black
|
||||
# mypy
|
||||
# pydantic
|
||||
urllib3==1.26.15
|
||||
urllib3==2.0.2
|
||||
# via requests
|
||||
vcrpy==4.2.1
|
||||
# via -r requirements/test.in
|
||||
wrapt==1.15.0
|
||||
# via vcrpy
|
||||
yarl==1.8.2
|
||||
yarl==1.9.2
|
||||
# via vcrpy
|
||||
|
||||
2
setup.py
2
setup.py
@ -77,7 +77,7 @@ setup(
|
||||
"transformers",
|
||||
],
|
||||
"local-inference": [
|
||||
"unstructured-inference>=0.4.2",
|
||||
"unstructured-inference==0.4.4",
|
||||
],
|
||||
"s3": ["s3fs", "fsspec"],
|
||||
"azure": ["adlfs", "fsspec"],
|
||||
|
||||
@ -1,9 +1,4 @@
|
||||
import logging
|
||||
import re
|
||||
|
||||
import pytest
|
||||
import vcr
|
||||
from label_studio_sdk.client import Client
|
||||
|
||||
from unstructured.documents.elements import NarrativeText, Title
|
||||
from unstructured.staging import label_studio
|
||||
@ -14,58 +9,59 @@ def elements():
|
||||
return [Title(text="Title 1"), NarrativeText(text="Narrative 1")]
|
||||
|
||||
|
||||
@vcr.use_cassette(
|
||||
"test_unstructured/vcr_fixtures/cassettes/label_studio_upload.yaml",
|
||||
allow_playback_repeats=True,
|
||||
)
|
||||
def test_upload_label_studio_data_with_sdk(caplog, elements):
|
||||
"""
|
||||
Testing Instructions
|
||||
====================
|
||||
1. Remove file `test_unstructured/vcr_fixtures/cassettes/label_studio_upload.yaml`,
|
||||
which will be recreated later.
|
||||
2. Install the label-studio package by running command `pip install -U label-studio`.
|
||||
3. Run command `label-studio`, and login or set up label studio account on pop-up website.
|
||||
4. Update `LABEL_STUDIO_URL` and `API_KEY` below, you can find your API_KEY by
|
||||
clicking into your account profile.
|
||||
5. Run this test once, and VCR will record the HTTP request to the yaml file.
|
||||
6. Kill the label studio instance and run the test again, VCR will replay the response.
|
||||
"""
|
||||
log = logging.getLogger("urllib3")
|
||||
log.setLevel(logging.DEBUG)
|
||||
# Define the URL where Label Studio is accessible
|
||||
LABEL_STUDIO_URL = "http://localhost:8080"
|
||||
# API_KEY is a temporary key from local install not actually valid anywhere
|
||||
# Update it if the vcr cassette is updated with the API key from your user account
|
||||
API_KEY = "d44b92c31f592583bffb7e0d817a60c16a937bca"
|
||||
# Connect to the Label Studio API and check the connection
|
||||
ls = Client(url=LABEL_STUDIO_URL, api_key=API_KEY)
|
||||
ls.check_connection()
|
||||
ls.delete_all_projects()
|
||||
# Create a sample project to classify types of texts
|
||||
project = ls.start_project(
|
||||
title="Text Type Classifications",
|
||||
label_config="""
|
||||
<View>
|
||||
<Text name="text" value="$text"/>
|
||||
<View style="box-shadow: 2px 2px 5px #999;
|
||||
padding: 20px; margin-top: 2em;
|
||||
border-radius: 5px;">
|
||||
<Header value="Choose text type"/>
|
||||
<Choices name="type" toName="text"
|
||||
choice="single" showInLine="true">
|
||||
<Choice value="Title"/>
|
||||
<Choice value="Narrative"/>
|
||||
</Choices>
|
||||
</View>
|
||||
</View>
|
||||
""",
|
||||
)
|
||||
label_studio_data = label_studio.stage_for_label_studio(elements)
|
||||
project.import_tasks(label_studio_data)
|
||||
# Check success status code (201) for posting tasks job in logger info
|
||||
success_posting_tasks_status = re.compile(r"POST /api/projects/.*/import.*201")
|
||||
assert bool(success_posting_tasks_status.search(caplog.text))
|
||||
# TODO (rniko): vcr breaks with urllib3 >= 2.0.2
|
||||
# @vcr.use_cassette(
|
||||
# "test_unstructured/vcr_fixtures/cassettes/label_studio_upload.yaml",
|
||||
# allow_playback_repeats=True,
|
||||
# )
|
||||
# def test_upload_label_studio_data_with_sdk(caplog, elements):
|
||||
# """
|
||||
# Testing Instructions
|
||||
# ====================
|
||||
# 1. Remove file `test_unstructured/vcr_fixtures/cassettes/label_studio_upload.yaml`,
|
||||
# which will be recreated later.
|
||||
# 2. Install the label-studio package by running command `pip install -U label-studio`.
|
||||
# 3. Run command `label-studio`, and login or set up label studio account on pop-up website.
|
||||
# 4. Update `LABEL_STUDIO_URL` and `API_KEY` below, you can find your API_KEY by
|
||||
# clicking into your account profile.
|
||||
# 5. Run this test once, and VCR will record the HTTP request to the yaml file.
|
||||
# 6. Kill the label studio instance and run the test again, VCR will replay the response.
|
||||
# """
|
||||
# log = logging.getLogger("urllib3")
|
||||
# log.setLevel(logging.DEBUG)
|
||||
# # Define the URL where Label Studio is accessible
|
||||
# LABEL_STUDIO_URL = "http://localhost:8080"
|
||||
# # API_KEY is a temporary key from local install not actually valid anywhere
|
||||
# # Update it if the vcr cassette is updated with the API key from your user account
|
||||
# API_KEY = "d44b92c31f592583bffb7e0d817a60c16a937bca"
|
||||
# # Connect to the Label Studio API and check the connection
|
||||
# ls = Client(url=LABEL_STUDIO_URL, api_key=API_KEY)
|
||||
# ls.check_connection()
|
||||
# ls.delete_all_projects()
|
||||
# # Create a sample project to classify types of texts
|
||||
# project = ls.start_project(
|
||||
# title="Text Type Classifications",
|
||||
# label_config="""
|
||||
# <View>
|
||||
# <Text name="text" value="$text"/>
|
||||
# <View style="box-shadow: 2px 2px 5px #999;
|
||||
# padding: 20px; margin-top: 2em;
|
||||
# border-radius: 5px;">
|
||||
# <Header value="Choose text type"/>
|
||||
# <Choices name="type" toName="text"
|
||||
# choice="single" showInLine="true">
|
||||
# <Choice value="Title"/>
|
||||
# <Choice value="Narrative"/>
|
||||
# </Choices>
|
||||
# </View>
|
||||
# </View>
|
||||
# """,
|
||||
# )
|
||||
# label_studio_data = label_studio.stage_for_label_studio(elements)
|
||||
# project.import_tasks(label_studio_data)
|
||||
# # Check success status code (201) for posting tasks job in logger info
|
||||
# success_posting_tasks_status = re.compile(r"POST /api/projects/.*/import.*201")
|
||||
# assert bool(success_posting_tasks_status.search(caplog.text))
|
||||
|
||||
|
||||
def test_convert_to_label_studio_data(elements):
|
||||
|
||||
@ -1,319 +1,815 @@
|
||||
[
|
||||
{
|
||||
"element_id": "e3b0c44298fc1c149afbf4c8996fb924",
|
||||
"text": "",
|
||||
"element_id": "2f43c4f56aa489358399784107e3f80c",
|
||||
"text": "ase eee ee weInstructions for Form 3115(Rev. November 1987)Ao dt ew ht fn. P-L... !'. A... L*.. Rew Lh Ld",
|
||||
"type": "Title",
|
||||
"metadata": {
|
||||
"page_number": 1
|
||||
}
|
||||
},
|
||||
{
|
||||
"element_id": "e3b0c44298fc1c149afbf4c8996fb924",
|
||||
"text": "",
|
||||
"element_id": "766cf1d1243ef2cdbb0db5ad32d7f9c9",
|
||||
"text": "(Section references are to the Internal Revenue Code unless otherwise noted.)",
|
||||
"type": "NarrativeText",
|
||||
"metadata": {
|
||||
"page_number": 1
|
||||
}
|
||||
},
|
||||
{
|
||||
"element_id": "e3b0c44298fc1c149afbf4c8996fb924",
|
||||
"text": "",
|
||||
"element_id": "e8d040fcadaf595b3624579225028b80",
|
||||
"text": "Long-term contracts. —If you are required tochange your method of accounting for long-termcontracts under section",
|
||||
"type": "ListItem",
|
||||
"metadata": {
|
||||
"page_number": 1
|
||||
}
|
||||
},
|
||||
{
|
||||
"element_id": "ac843848ae2f4c656203dee90cdc207c",
|
||||
"text": ", see Notice",
|
||||
"type": "ListItem",
|
||||
"metadata": {
|
||||
"page_number": 1
|
||||
}
|
||||
},
|
||||
{
|
||||
"element_id": "3973e022e93220f9212c18d0d0c543ae",
|
||||
"text": "-",
|
||||
"type": "ListItem",
|
||||
"metadata": {
|
||||
"page_number": 1
|
||||
}
|
||||
},
|
||||
{
|
||||
"element_id": "32ebb1abcc1c601ceb9c4e3c4faba0ca",
|
||||
"text": "(",
|
||||
"type": "ListItem",
|
||||
"metadata": {
|
||||
"page_number": 1
|
||||
}
|
||||
},
|
||||
{
|
||||
"element_id": "8a5edab282632443219e051e4ade2d1d",
|
||||
"text": "/",
|
||||
"type": "ListItem",
|
||||
"metadata": {
|
||||
"page_number": 1
|
||||
}
|
||||
},
|
||||
{
|
||||
"element_id": "8a5edab282632443219e051e4ade2d1d",
|
||||
"text": "/",
|
||||
"type": "ListItem",
|
||||
"metadata": {
|
||||
"page_number": 1
|
||||
}
|
||||
},
|
||||
{
|
||||
"element_id": "bb01c44bd646ab29df9cea6459a3499b",
|
||||
"text": "),",
|
||||
"type": "ListItem",
|
||||
"metadata": {
|
||||
"page_number": 1
|
||||
}
|
||||
},
|
||||
{
|
||||
"element_id": "3973e022e93220f9212c18d0d0c543ae",
|
||||
"text": "-",
|
||||
"type": "ListItem",
|
||||
"metadata": {
|
||||
"page_number": 1
|
||||
}
|
||||
},
|
||||
{
|
||||
"element_id": "29b33c1e0aea8247e6576bd9ad14448e",
|
||||
"text": "IRB",
|
||||
"type": "ListItem",
|
||||
"metadata": {
|
||||
"page_number": 1
|
||||
}
|
||||
},
|
||||
{
|
||||
"element_id": "64b044a845d6a903604d0edc68d5c8d1",
|
||||
"text": ", for the notificationprocedures that must be followed.Other methods.—Unless the Service haspublished a regulation or procedure to thecontrary, all other changes !n accountingmethods required by the Act are automaticallyconsidered to be approved by the Commissioner.Examples of method changes automaticallyapproved by the Commissioner are those changesrequired to effect: (",
|
||||
"type": "ListItem",
|
||||
"metadata": {
|
||||
"page_number": 1
|
||||
}
|
||||
},
|
||||
{
|
||||
"element_id": "aed90f3480456a62ac47f6cf5c5e526a",
|
||||
"text": ") the repeal of the reservemethod for bad debts of taxpayers other thanfinancial institutions (Act section",
|
||||
"type": "ListItem",
|
||||
"metadata": {
|
||||
"page_number": 1
|
||||
}
|
||||
},
|
||||
{
|
||||
"element_id": "fd0f38844b9901d3a4e7c44630346145",
|
||||
"text": "); (",
|
||||
"type": "ListItem",
|
||||
"metadata": {
|
||||
"page_number": 1
|
||||
}
|
||||
},
|
||||
{
|
||||
"element_id": "fdf216c15df57c2716f392d4cc8b2fbe",
|
||||
"text": ") therepeal of the installment method for sales undera revolving credit plan (Act section",
|
||||
"type": "ListItem",
|
||||
"metadata": {
|
||||
"page_number": 1
|
||||
}
|
||||
},
|
||||
{
|
||||
"element_id": "fd0f38844b9901d3a4e7c44630346145",
|
||||
"text": "); (",
|
||||
"type": "ListItem",
|
||||
"metadata": {
|
||||
"page_number": 1
|
||||
}
|
||||
},
|
||||
{
|
||||
"element_id": "4df2762fd804bd5859df0774d1d51796",
|
||||
"text": ") th",
|
||||
"type": "ListItem",
|
||||
"metadata": {
|
||||
"page_number": 1
|
||||
}
|
||||
},
|
||||
{
|
||||
"element_id": "6ea7ec2e8449de6c5c662bb59e333fa7",
|
||||
"text": "nclusion of income attributable to the sale orfurnishing of utility services no later than the yea",
|
||||
"type": "ListItem",
|
||||
"metadata": {
|
||||
"page_number": 1
|
||||
}
|
||||
},
|
||||
{
|
||||
"element_id": "2a639c819f6663cf3a9940f3528b3205",
|
||||
"text": "n which the services were provided to customers(Act section",
|
||||
"type": "ListItem",
|
||||
"metadata": {
|
||||
"page_number": 1
|
||||
}
|
||||
},
|
||||
{
|
||||
"element_id": "25d6eaf57eebce49267b71ce2f347a03",
|
||||
"text": "); and (",
|
||||
"type": "ListItem",
|
||||
"metadata": {
|
||||
"page_number": 1
|
||||
}
|
||||
},
|
||||
{
|
||||
"element_id": "1a278d181295c8d1b6bfd86baca09eaf",
|
||||
"text": ") the repeal of thededuction for qualified discount coupons (Actsection",
|
||||
"type": "ListItem",
|
||||
"metadata": {
|
||||
"page_number": 1
|
||||
}
|
||||
},
|
||||
{
|
||||
"element_id": "e9d9ab5eb5ff32a31a32bda940a33b7a",
|
||||
"text": "). Do not file Form",
|
||||
"type": "ListItem",
|
||||
"metadata": {
|
||||
"page_number": 1
|
||||
}
|
||||
},
|
||||
{
|
||||
"element_id": "e9cae276abe56d0cb30fcf798f0c134e",
|
||||
"text": "for thesechanges.",
|
||||
"type": "ListItem",
|
||||
"metadata": {
|
||||
"page_number": 1
|
||||
}
|
||||
},
|
||||
{
|
||||
"element_id": "f1a73e2204a114077f988c9da98d7f8b",
|
||||
"text": "Signature",
|
||||
"type": "Title",
|
||||
"metadata": {
|
||||
"page_number": 1
|
||||
}
|
||||
},
|
||||
{
|
||||
"element_id": "e3b0c44298fc1c149afbf4c8996fb924",
|
||||
"text": "",
|
||||
"element_id": "ccc6ad15c84b7210289ea296696a553a",
|
||||
"text": "Long-term contracts. —If you are required tochange your method of accounting for long-termcontracts under section 460, see Notice 87-61(9/21/87), 1987-38 IRB 40, for the notificationprocedures that must be followed.",
|
||||
"type": "NarrativeText",
|
||||
"metadata": {
|
||||
"page_number": 1
|
||||
}
|
||||
},
|
||||
{
|
||||
"element_id": "e3b0c44298fc1c149afbf4c8996fb924",
|
||||
"text": "",
|
||||
"element_id": "54ec88975af9b41a261fd299b06bb75e",
|
||||
"text": "Individuals. —An individual desiring the changeshould sign the application. If the applicationpertains to a husband and wife filing a jointincome tax return, the names of both shouldappear in the heading and both should sign.Partnerships.—The form should be signed withthe partnership name followed by the signatureof one of the general partners and the words“General Partner.”Corporations, cooperatives, and insurancecompanies.—The form should show the name ofthe corporation, cooperative, or insurancecompany and the signature of the president, vicepresident, treasurer, assistant treasurer, or chiefaccounting officer (such as tax officer) authorizedto sign, and his or her official title. Receivers,trustees, or assignees must sign any applicationthey are required to file. For a subsidiarycorporation filing a consolidated return with itsparent, the form should be signed by an officer ofthe parent corporation.Fiduciaries.—The-form should show the nameof the estate or trust and be signed by thefiduciary, personal representative, executor,executrix, administrator, administratrix, etc.,having legal authority to sign, and his or her title.Preparer other than partner, officer, etc.—Thesignature of the individual preparing theapplication should appear in the space providedon page",
|
||||
"type": "ListItem",
|
||||
"metadata": {
|
||||
"page_number": 1
|
||||
}
|
||||
},
|
||||
{
|
||||
"element_id": "586e989b479e4362ebe28a6954c1427b",
|
||||
"text": "If the individual or firm is also authorized to",
|
||||
"type": "ListItem",
|
||||
"metadata": {
|
||||
"page_number": 1
|
||||
}
|
||||
},
|
||||
{
|
||||
"element_id": "3c1320decc74d3d1c2d3628dcccaa65a",
|
||||
"text": "General InstructionsPurpose of Form",
|
||||
"type": "Title",
|
||||
"metadata": {
|
||||
"page_number": 1
|
||||
}
|
||||
},
|
||||
{
|
||||
"element_id": "e3b0c44298fc1c149afbf4c8996fb924",
|
||||
"text": "",
|
||||
"element_id": "a1547a4ed1611eee44b15e99120fb978",
|
||||
"text": "General Instructions",
|
||||
"type": "Title",
|
||||
"metadata": {
|
||||
"page_number": 1
|
||||
}
|
||||
},
|
||||
{
|
||||
"element_id": "e3b0c44298fc1c149afbf4c8996fb924",
|
||||
"text": "",
|
||||
"element_id": "68a3289177b49b285e133a5267eb355f",
|
||||
"text": "Purpose of Form",
|
||||
"type": "Title",
|
||||
"metadata": {
|
||||
"page_number": 1
|
||||
}
|
||||
},
|
||||
{
|
||||
"element_id": "e3b0c44298fc1c149afbf4c8996fb924",
|
||||
"text": "",
|
||||
"element_id": "04fbc82e22c46ad0107ac25505cafd7a",
|
||||
"text": "When filing Form 3115, taxpayers arereminded to determine if IRS has published aruling or procedure dealing with the specific typeof change since November 1987 (the currentrevision date of Form 3115),",
|
||||
"type": "NarrativeText",
|
||||
"metadata": {
|
||||
"page_number": 1
|
||||
}
|
||||
},
|
||||
{
|
||||
"element_id": "e3b0c44298fc1c149afbf4c8996fb924",
|
||||
"text": "",
|
||||
"element_id": "a9f61573cc50d4a664c68cc5328691e7",
|
||||
"text": "Generally, applicants must complete SectionA. In addition, complete the appropriate sections(B-1 through H) for which a change Is desired.Vinee mised rissa all patencsannd Sande im,",
|
||||
"type": "NarrativeText",
|
||||
"metadata": {
|
||||
"page_number": 1
|
||||
}
|
||||
},
|
||||
{
|
||||
"element_id": "e3b0c44298fc1c149afbf4c8996fb924",
|
||||
"text": "",
|
||||
"element_id": "5756fb398995bb6518a87637f24f426e",
|
||||
"text": "Time and Place for Filing",
|
||||
"type": "Title",
|
||||
"metadata": {
|
||||
"page_number": 1
|
||||
}
|
||||
},
|
||||
{
|
||||
"element_id": "e3b0c44298fc1c149afbf4c8996fb924",
|
||||
"text": "",
|
||||
"element_id": "8e6f542c5cf52ea7f18c0b24329e8c4d",
|
||||
"text": "oGenerally, applicants must file this form withinthe first 180 days of the tax year in which it isdesired to make the change.",
|
||||
"type": "Title",
|
||||
"metadata": {
|
||||
"page_number": 1
|
||||
}
|
||||
},
|
||||
{
|
||||
"element_id": "e3b0c44298fc1c149afbf4c8996fb924",
|
||||
"text": "",
|
||||
"element_id": "71b6d7f72c57641ea91dd411abdc9959",
|
||||
"text": "MIT RGSSIf the individual or firm is also authorized torepresent the applicant before the IRS, receivea copy of the requested ruling, or perform anyother act(s), the power of attorney must reflectsuch authorization(s).",
|
||||
"type": "Title",
|
||||
"metadata": {
|
||||
"page_number": 1
|
||||
}
|
||||
},
|
||||
{
|
||||
"element_id": "e3b0c44298fc1c149afbf4c8996fb924",
|
||||
"text": "",
|
||||
"element_id": "3a3c4c51cecaae9468ed756342118957",
|
||||
"text": "oState whether you desire a conference in theNational Office if the Service proposes todisapprove your application.",
|
||||
"type": "NarrativeText",
|
||||
"metadata": {
|
||||
"page_number": 1
|
||||
}
|
||||
},
|
||||
{
|
||||
"element_id": "e3b0c44298fc1c149afbf4c8996fb924",
|
||||
"text": "",
|
||||
"element_id": "8b06cd6e2bf7fc15130d5d9ed7e66283",
|
||||
"text": "Affiliated Groups",
|
||||
"type": "Title",
|
||||
"metadata": {
|
||||
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"text": "Accounting.—Except as provided below, Ccorporations, partnerships with a C corporationas a partner, and tax shelters may not use thecash method of accounting. For purposes of thislimitation, a trust subject to the tax on unrelatedbusiness income under section 511 1s treated asaC corporation with respect to its unrelated tradeor business activities.",
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"text": "Section H",
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"text": "",
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|
||||
"text": "(2) State whether the proposed identificationand valuation methods conform to the inventorymethod currently used with respect to non-LIFOInventories, if any, or how such method isotherwise consistent with Regulations section1.472-6.",
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||||
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|
||||
"text": "Generally, this section should be used forrequesting changes In a method of accounting forwhich provision has not been made elsewhere onthis form. Attach additional pages if more spacets needed for a full explanation of the presentmethod used and the proposed changerequested.",
|
||||
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"text": ") Farming businesses.—F or this purpose,the term “farming business”",
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|
||||
"text": "), but it also includes the raising,harvesting, or growing of trees to which section",
|
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||||
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|
||||
"text": ") applies. Notwithstanding thisexception, section",
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||||
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||||
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||||
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|
||||
"element_id": "efd8cce5314342430e90a40afde3ab07",
|
||||
"text": "requires certain Ccorporations and partnerships with a Ccorporation as a partner to use the accrualmethod.Lah",
|
||||
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||||
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||||
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|
||||
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||||
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||||
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|
||||
"element_id": "1fbc7ab18ebbfd6edfcbe19b4d5a84cd",
|
||||
"text": "If you are making an election under section458, show the applicable information underRegulations section 1.458-10.",
|
||||
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||||
"text": "",
|
||||
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|
||||
"text": "Section D",
|
||||
"type": "Title",
|
||||
"metadata": {
|
||||
"page_number": 2
|
||||
|
||||
Loading…
x
Reference in New Issue
Block a user