Hi and welcome to Just Answer!Very good examples may be found here - http://mdtaxclass.com/files/Sample_3115s_for_Capiitalization_Reg_Changes.pdfFor specific changes and IRS regulations - see this publication - http://files.ali-cle.org/files/periodical/articles/PTXL0908-Brunetti.pdf
Do you have an example of form 3115 for change #84 "Deferral Methods for certain advance payments"?
Sorry - do not have this specific example.
I will opt out - and your question will be back to t list available to other experts.Let wait - may be someone has this specific example.
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