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"text": "SERGE EECHE PAW VIMY wuUl VivaInstructions for Form 3115(Rev. November 1987)BP nw wo BE oe oe et a ee fia fl ae ee iw OM ee eee Le ye RA. LL. J",
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"text": "Long-term contracts. —If you are required tochange your method of accounting for long-termcontracts under section",
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"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: (",
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"text": ") the repeal of the reservemethod for bad debts of taxpayers other thanfinancial institutions (Act section",
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"text": ") therepeal of the installment method for sales undera revolving credit plan (Act section",
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"text": "nclusion of income attributable to the sale orfurnishing of utility services no later than the yea",
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"text": "ndividuals. —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",
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"text": "We ask for this information to carry out theInternal Revenue laws of the United States. Weneed it to ensure that taxpayers are complyingwith these laws and to allow us to figure andcollect the right amount of tax. You are requiredto give us this information.",
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"text": "Disregard the instructions under Time andPlace for Filing and Late Applications. Instead,attach Form 3115 to your income tax return forthe year of change; do not file it separately. Alsoinclude on a separate statement accompanyingthe Form 3115 the period over which the section481(a) adjustment will be taken into account andthe basis for that conclusion. Identify the",
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"text": "(f) provides that the term “long-terncontract” means any contract for themanufacturing, building, installation, orconstruction of property that is not completedwithin the tax year in which it",
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"text": "s entered into.However, a manufacturing contract will notqualify as a long-term contract unless thecontract involves the manufacture of: (",
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"text": "(1) Gives your best estimate of the percentageof the section 481(a) adjustment that would havebeen required if the requested change had beenmade for each of the 3 preceding years; andVAN C.",
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"text": ", must be accounted forusing either the percentage of completion-capitalized cost method or the percentage ofcompletion method. See section",
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"text": "Caution: At the time these instructions wereprinted, Congress was considering legislation thatwould repeal the use of the percentage ofcompletion-capitalized cost method for certainlong-term contracts.",
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"text": "corporations, 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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{
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"text": "requires certain Ccorporations and partnerships with a Ccorporation as a partner to use the accrualmethod.YAN Nal find maccamalpnansan pnenapapiocna",
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