Addendum.
| Position | Correction Notice |
The October 2004 Tax Clinic item, "Electing to Defer Advance Payments under Rev. Proc. 2004-34," p. 598, essentially stated that both positive and negative Sec. 481(a) adjustments are recognized over four years. However, according to Rev. Proc. 2002-19, negative Sec. 481(a) adjustments are recognized fully in the...
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