Accounting methods : adoption and changes / James E. Connor [and others].

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"... provides taxpayers with guidance when adopting or changing an accounting method. In the first year of operation, or in the first year in which a new line of business begins, a taxpayer generally may adopt any accounting method that clearly reflects income without obtaining special IRS permissio...

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Bibliographic Details
Uniform Title:Tax management portfolios ; 572-4th.
Corporate Author: Tax Management Inc
Other Authors: Connor, James E.
Language:English
Published: Arlington, VA : Tax Management Inc., [©2006]-
Series:Tax management portfolios ; 572-4th.
Subjects:
Tax accounting > United States.
Online Access:
Access Content Online
Format: Electronic Website
Description
Summary:
"... provides taxpayers with guidance when adopting or changing an accounting method. In the first year of operation, or in the first year in which a new line of business begins, a taxpayer generally may adopt any accounting method that clearly reflects income without obtaining special IRS permission. Thereafter, the Commissioner's consent generally must be obtained before a taxpayer may change to another method of accounting."
Note:Published: Washington, D.C., 2006-2007.
Electronic resource.
Call Number:KF6289.A1 T35 no. 572-4th (INTERNET)
Publication Frequency:Updated irregularly
Bibliography Note:Includes bibliographical references.
System Details:Mode of access: World Wide Web.
Source of Description:
Title from title screen (viewed Feb. 20, 2013).