Tax Accounting

Analyzes the accounting methods and periods available for tax purposes and explains their tax advantages and disadvantages.
Print Book :2 volumes
In Stock
ISBN: 9780820517032
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Product description

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

    Featured Authors

    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


    Table of Statutes and Regulations

    Table of IRS Administrative Pronouncements

    Table of Cases

    Publications Relating to Tax Accounting