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Tax Related Services - Home IRS unveils draft Form 3115, application for change in accounting method; December final release anticipated. The IRS has released a much-anticipated draft version of Form 3115, Application for Change in Accounting Method. Slated for release in final form by December, new Form 3115 will be used to process man. Appellate court upholds denial of medical marijuana dispensary's business deductions. Concern builds for small business relief from $100/day/employee penalty for non-ACA compliant payment plans.
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