The Resource Accounting periods, Anthony P. Polito

Accounting periods, Anthony P. Polito

Label
Accounting periods
Title
Accounting periods
Statement of responsibility
Anthony P. Polito
Creator
Contributor
Author
Publisher
Subject
Genre
Language
eng
Summary
"... 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."
Member of
Cataloging source
BNA
Characteristic
updating web site
http://bibfra.me/vocab/lite/collectionName
  • Bloomberg Law (Online database)
  • BNA Tax and Accounting Center
http://library.link/vocab/creatorName
Polito, Anthony P
Entry convention
integrated entry
LC call number
KF6289.A1
LC item number
T35 no. 574-3rd ONLINE
Nature of contents
dictionaries
Regularity
complete irregular
http://library.link/vocab/relatedWorkOrContributorName
  • Tax Management Inc
  • Bloomberg BNA
Series statement
U.S. income portfolios
Series volume
574-3rd
http://library.link/vocab/subjectName
Income tax
Label
Accounting periods, Anthony P. Polito
Instantiates
Publication
Copyright
Note
  • Published: Washington, D.C., 2006-2007
  • Title from title screen (viewed Sept. 24, 2012)
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
  • Working papers
  • 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
Control code
60343860
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)60343860
System details
Mode of access: World Wide Web
Label
Accounting periods, Anthony P. Polito
Publication
Copyright
Note
  • Published: Washington, D.C., 2006-2007
  • Title from title screen (viewed Sept. 24, 2012)
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
  • Working papers
  • 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
Control code
60343860
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)60343860
System details
Mode of access: World Wide Web

Library Locations

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      32.771471 -117.187496
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