The Resource Accounting methods : adoption and changes, James E. Connor [and others]

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

Label
Accounting methods : adoption and changes
Title
Accounting methods
Title remainder
adoption and changes
Statement of responsibility
James E. Connor [and others]
Contributor
Publisher
Subject
Genre
Language
eng
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."
Member of
Cataloging source
BNA
Characteristic
updating web site
http://bibfra.me/vocab/lite/collectionName
  • Bloomberg Law (Online database)
  • BNA Tax and Accounting Center
Entry convention
integrated entry
LC call number
KF6289.A1
LC item number
T35 no. 572-4th ONLINE
Nature of contents
  • dictionaries
  • bibliography
Regularity
complete irregular
http://library.link/vocab/relatedWorkOrContributorName
  • Connor, James E
  • Tax Management Inc
  • Bloomberg BNA
Series statement
U.S. income portfolios
Series volume
572-4th
http://library.link/vocab/subjectName
Tax accounting
Label
Accounting methods : adoption and changes, James E. Connor [and others]
Instantiates
Publication
Copyright
Note
  • Published: Washington, D.C., 2006-2007
  • Title from title screen (viewed Feb. 20, 2013)
Bibliography note
Includes bibliographical references
Carrier category
online resource
Carrier category code
cr
Carrier MARC source
rdacarrier
Color
mixed
Content category
text
Content type code
txt
Content type MARC source
rdacontent
Contents
  • Involuntary changes
  • Unauthorized changes
  • Accounting method changes not governed by [section] 446
  • Non-timing issues
  • Transition to new accounting method--Section 481(a) adjustment mechanism and other change mechanisms
  • Special considerations for foreign entities
  • Working papers
  • Detailed analysis. Introduction
  • Determining whether the issue involves the accounting method rules
  • Adopting an accounting method
  • Voluntary changes
  • Non-automatic accounting method changes
  • Automatic accounting method changes
  • Statutorily mandated changes
  • Section 381 changes
Control code
60385536
Dimensions
unknown
Form of item
online
Media category
computer
Media MARC source
rdamedia
Media type code
c
Publication frequency
Updated irregularly
Specific material designation
remote
System control number
(OCoLC)60385536
System details
Mode of access: World Wide Web
Label
Accounting methods : adoption and changes, James E. Connor [and others]
Publication
Copyright
Note
  • Published: Washington, D.C., 2006-2007
  • Title from title screen (viewed Feb. 20, 2013)
Bibliography note
Includes bibliographical references
Carrier category
online resource
Carrier category code
cr
Carrier MARC source
rdacarrier
Color
mixed
Content category
text
Content type code
txt
Content type MARC source
rdacontent
Contents
  • Involuntary changes
  • Unauthorized changes
  • Accounting method changes not governed by [section] 446
  • Non-timing issues
  • Transition to new accounting method--Section 481(a) adjustment mechanism and other change mechanisms
  • Special considerations for foreign entities
  • Working papers
  • Detailed analysis. Introduction
  • Determining whether the issue involves the accounting method rules
  • Adopting an accounting method
  • Voluntary changes
  • Non-automatic accounting method changes
  • Automatic accounting method changes
  • Statutorily mandated changes
  • Section 381 changes
Control code
60385536
Dimensions
unknown
Form of item
online
Media category
computer
Media MARC source
rdamedia
Media type code
c
Publication frequency
Updated irregularly
Specific material designation
remote
System control number
(OCoLC)60385536
System details
Mode of access: World Wide Web

Library Locations

    • Pardee Legal Research CenterBorrow it
      5998 Alcalá Park, San Diego, CA, 92110-2492, US
      32.771471 -117.187496
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