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If the District Director or the IRS National Office determines that the taxpayer's method of accounting for shrinkage does not clearly reflect income, it will be treated as having made an unauthorized accounting method change.
In part, the recent headway made on inflation reflects the reduction in labor-cost pressures that accompanied the rise in unemployment.
When the researchers looked at the catching silks of the more recently derived garden spider, Argiope argentata, they found that the main portions of these webs do not reflect ultraviolet light, but that the decorations added to their webs do.
Absent evidence of attempts by the taxpayer to unreasonably prepay expenses or delay billings and collections, a taxpayer's use of the cash method should be found to clearly reflect income.
The deceleration in the growth of liquid retail deposits and the acceleration in the growth of small time deposits at banks reflect, in part, the more sluggish adjustment of rates offered on liquid retail deposits to higher market interest rates than that of yields on small time deposits.