Select subscription type
Terms & conditions
One Year Subscription Only Terms
Subscribers receive the product(s) listed on the Order Form and any Updates made available during the annual subscription period. Shipping and handling fees are not included in the annual price.
Subscribers are advised of the number of Updates that were made to the particular publication the prior year. The number of Updates may vary due to developments in the law and other publishing issues, but subscribers may use this as a rough estimate of future shipments. Subscribers may call Customer Support at 800-833-9844 for additional information.
Subscribers may cancel this subscription by: calling Customer Support at 800-833-9844; emailing firstname.lastname@example.org; or returning the invoice marked 'CANCEL'.
If subscribers cancel within 30 days after the product is ordered or received and return the product at their expense, then they will receive a full credit of the price for the annual subscription.
If subscribers cancel between 31 and 60 days after the invoice date and return the product at their expense, then they will receive a 5/6th credit of the price for the annual subscription. No credit will be given for cancellations more than 60 days after the invoice date. To receive any credit, subscriber must return all product(s) shipped during the year at their expense within the applicable cancellation period listed above.
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:
The eBook versions of this title feature links to Lexis+ for further legal research options.
Table of contents
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
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