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|a EVKA
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|a KF6289.A1
|b T35 no. 574-3rd (INTERNET)
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1 |
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|a Polito, Anthony P.
|0 http://id.loc.gov/authorities/names/no97056338
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| 245 |
1 |
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|a Accounting periods /
|c Anthony P. Polito.
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| 260 |
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|a Arlington, VA :
|b Tax Management Inc.,
|c [©2006]-
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|a Updated irregularly
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| 336 |
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|a text
|b txt
|2 rdacontent
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|a computer
|b c
|2 rdamedia
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|a online resource
|b cr
|2 rdacarrier
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|a U.S. income portfolios ;
|v 574-3rd
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| 500 |
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|a Published: Washington, D.C., 2006-2007.
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| 500 |
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|a Title from title screen (viewed Sept. 24, 2012).
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|a Electronic resource.
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|a Includes bibliographical references.
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|a Detailed analysis. Introduction -- Taxable year defined -- Required taxable years -- 52-53-week years -- Adoption of an initial taxable year -- Change of taxable year and retention of taxable year -- Short-period taxable year -- Final taxable year -- Working papers.
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| 520 |
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|a " ... discusses the tax considerations when a taxpayer adopts, or changes to, a particular taxable year. Liability for federal income tax is determinable only with reference to a taxable year. Sections 441, 442, 443, and their regulations, as well as a series of comprehensive IRS Revenue Procedures, establish the basic framework for selecting and changing taxable years. In addition, Congress has adopted a number of Code provisions restricting the taxable years available to many taxpayers. These provisions serve to eliminate perceived abusive discrepancies between entities' taxable years and their owners' taxable years."
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| 538 |
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|a Mode of access: World Wide Web.
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|a Income tax
|x Accounting
|x Law and legislation
|z United States.
|0 http://id.loc.gov/authorities/subjects/sh2009126822
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| 710 |
2 |
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|a Tax Management Inc.
|0 http://id.loc.gov/authorities/names/n79106330
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| 776 |
0 |
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|i Print version:
|a Polito, Anthony P.
|t Accounting periods.
|d Arlington, Va. : Tax Management Inc., ©2012-
|z 9781558719446
|w (OCoLC)809192787
|
| 830 |
|
0 |
|a Tax management portfolios ;
|v 574-3rd.
|0 http://id.loc.gov/authorities/names/n83743580
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|a Michigan State University-Library of Michigan
|b Michigan State University
|c MSU Schaefer Law Library
|d MSU Schaefer Law Library - Internet
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|e KF6289.A1 T35 no. 574-3rd (INTERNET)
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