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March 17, 2014

IRS Released Revenue Procedure 2014-17


On February 28, 2014, the Internal Revenue Service released Revenue Procedure 2014-17, which will appear in the Internal Revenue Bulletin dated March 17,

2014, and supersedes Rev. Proc. 2012-20. Rev. Proc. 2014-17 provides

procedures for taxpayers to obtain automatic consent to change certain methods of accounting for dispositions of tangible depreciable property.

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