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Taxpayers who had made an unauthorized method change for a prior year were eligible to use Rev.
A better understanding of the consequences of global change for regional air quality will be useful for both fully accounting for the impacts of global change and for state and local government emission control strategies to meet National Ambient Air Quality Standards (NAAQS) for ozone and particulate matter.
In your organization: How real and meaningful is the case for change for each of the pivotal groups?
03(1)(b), which both state that if the IRS does not require amended returns to be filed in connection with the closing agreement and the taxpayer does not file amended returns, the IRS "will make the adjustments necessary to reflect the change for the affected taxable years when it examines those returns.
And although it's been said often, people don't change for the most part.
The test for structural shift is reported with the caveat that there is some risk of mistaking structural change for misspecification in this case because the estimated equation over the extended period does not appear to be consistent with rational behavior.
Figure 1 shows the tensile change for NBR compound with semi EV cure in SAE-30W oil at different temperatures from 70[degrees] to 177[degrees]C (158[degrees] to 350[degrees]F).
Serena has been helping companies manage IT change for over 25 years and is recognized by IDC as the largest software provider focused exclusively on change.
2004-23 provides that a taxpayer that has made an unauthorized method change for an item, the treatment of which is provided for in the final regulations, can use the automatic consent procedures provided in Rev.
39) The year of change for all taxpayer-initiated changes is the taxable year in which the Form 3115 is filed.
Because depreciation for all the following years was treated identically, there was no change for any subsequent year (specifically, none for 1996 and 1997).
Thus, for example, a taxpayer could make a change for a calendar 2002 tax year under the automatic-change procedures, but not under the IRS-consent procedure.