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Fix/1209 tweak xycut ordering output <- Ingest test fixtures update (#…
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…1632)

This pull request includes updated ingest test fixtures.
Please review and merge if appropriate.

Co-authored-by: cragwolfe <[email protected]>
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ryannikolaidis and cragwolfe authored Oct 3, 2023
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},
"text": "When filing Form 3115, taxpayers are reminded to determine if IRS has published a ruling or procedure dealing with the specific type of change since November 1987 (the current. revision date of Form 3115)"
},
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"text": "Long-term contracts.—If you are required to change your method of accounting for long-term contracts under section 460, see Notice 87-61 (9/21/87), 1987-38 IRB 40, for the notification procedures that must be followed. Other methods. —Unless the Service has published a regulation or procedure to the contrary, all other changes in accounting methods required by the Act are automatically considered to be approved by the Commissioner. Examples of method changes automatically approved by the Commissioner are those changes required to effect: (1) the repeal of the reserve method for bad debts of taxpayers other than financial institutions (Act section 805); (2) the repeal of the installment method for sales under a revolving credit plan (Act section 812); (3) the Inclusion of mcome attributable to the sale or furnishing of utility services no later than the year in which the services were provided to customers (Act section 821); and (4) the repeal of the deduction for qualified discount coupons (Act section 823). Do not file Form 3115 for these changes."
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Expand Down Expand Up @@ -341,25 +360,6 @@
},
"text": "the basis for that conclusion. Identify the automatic change being made at the top of page 1 of Form 3118 eg. “Automatic Change to Accrual Method—Section 448”). See Temporary Regulations sections 1.263A-1T and 1.448-1T for additional information"
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"text": "Long-term contracts.—If you are required to change your method of accounting for long-term contracts under section 460, see Notice 87-61 (9/21/87), 1987-38 IRB 40, for the notification procedures that must be followed. Other methods. —Unless the Service has published a regulation or procedure to the contrary, all other changes in accounting methods required by the Act are automatically considered to be approved by the Commissioner. Examples of method changes automatically approved by the Commissioner are those changes required to effect: (1) the repeal of the reserve method for bad debts of taxpayers other than financial institutions (Act section 805); (2) the repeal of the installment method for sales under a revolving credit plan (Act section 812); (3) the Inclusion of mcome attributable to the sale or furnishing of utility services no later than the year in which the services were provided to customers (Act section 821); and (4) the repeal of the deduction for qualified discount coupons (Act section 823). Do not file Form 3115 for these changes."
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