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162 3 1. 263 a 1 1. 446 1 1. 481 1. Rev. Proc. 2002 12 SECTION 1. PURPOSE This revenue procedure provides taxpayers engaged in the trade or business of operating a restaurant or tavern as defined in section 4.
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What is rev proc 12 form?
Rev Proc 12 form is a specific form issued by the Internal Revenue Service (IRS) that provides guidelines for taxpayers to request certain changes in accounting methods.
Who is required to file rev proc 12 form?
Taxpayers who want to request changes in accounting methods are required to file rev proc 12 form.
How to fill out rev proc 12 form?
To fill out rev proc 12 form, taxpayers need to follow the instructions provided by the IRS, accurately complete all required fields, and attach any necessary supporting documents.
What is the purpose of rev proc 12 form?
The purpose of rev proc 12 form is to establish a formal process for taxpayers to request changes in accounting methods and to ensure compliance with IRS regulations.
What information must be reported on rev proc 12 form?
The specific information required to be reported on rev proc 12 form may vary depending on the requested change in accounting method, but generally includes taxpayer identification information, a description of the proposed change, and supporting documentation.
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