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ACME Partnership has had the following gross receipts since its formation: $22,800,000 in 2021, $24,600,000 in 2022, $30,800,000 in 2023, $23,000,000 in 2024, and $32,000,000

ACME Partnership has had the following gross receipts since its formation: $22,800,000 in 2021, $24,600,000 in 2022, $30,800,000 in 2023, $23,000,000 in 2024, and $32,000,000 in 2025. ACME is not a tax shelter. Partner Meile, Inc. is a C corporation. In which tax years (2021 to 2025) must ACME use the accrual method?

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