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