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ISBN: 9780820517032
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This product provides a comprehensive analysis of the accounting methods and periods available for tax purposes with in-depth explanation of their tax advantages and disadvantages, and details the requirements for electing, using or changing a method to ensure effective tax planning. The authors draw on their years of professional experience to provide a practical, easy-to-use guide for tax practitioners.

The product features:

  • Integrated discussion of the latest tax legislation
  • Dozens of illustrative examples
  • Tax planning sections in each chapter
  • Filled-in sample forms for changing accounting periods and methods
  • Discussion of the latest cases, rulings and regulations

    First published in 1982.

    1 Volume is available in eBook, updated annually.

    The complete 2-Volume Publication is available in Print and Online at www.lexis.com.

  • Authors / Contributors

    Table of Contents

    VOLUME 1



    Chapter 1: Accounting Periods

    Chapter 2: Accounting Methods in General

    Chapter 3: Cash Method of Accounting

    Chapter 4: Accrual Method of Accounting

    Chapter 5: Long-Term Contract Methods of Accounting

    Chapter 6: Installment Method--Dealers

    Chapter 7: Installment Method--Non-Dealers

    Chapter 8: Disposition of Installment Obligations

    Chapter 9: Changes in Accounting Methods



    VOLUME 2



    Appendix I: Internal Revenue Code Provisions--Tax Accounting

    Appendix II: Income Tax Regulations--Tax Accounting

    Appendix IIA: Proposed Regulations

    Appendix III: IRS Revenue Rulings

    Appendix IV: IRS Revenue Procedures

    Appendix V: IRS Letter Rulings

    Appendix VI: IRS Notices

    Index

    Table of Statutes and Regulations

    Table of IRS Administrative Pronouncements

    Table of Cases

    Publications Relating to Tax Accounting


    1 Volume is available in eBook.


    The complete 2-Volume Publication is available in Print and Online at www.lexis.com.