Accounting Methods Spotlight Q1 2025

March 2025

This quarter’s Accounting Methods Spotlight newsletter features:

  • Final Section 52 controlled group regulations issued
  • Annual Private Letter Ruling (PLR) and accounting method/accounting period change procedures issued  
  • Guidance issued on changes in annual accounting periods of Section 6417 applicable entities
  • Freeze on issuance of Treasury and IRS guidance 
  • IRS updates process units on identifying and examining partial building dispositions

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Ed Geils

Ed Geils

Global and US Tax Knowledge Management Leader, PwC US

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