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Publication 538 (3/2008), Accounting Periods and Methods
Revised: 3/2008
Table of Contents
Publication 538 - Introductory Material
Introduction
Reminders
Useful Items - You may want to see:
Publication 538 - Main Contents
Accounting Periods
Calendar Year
Fiscal Year
Short Tax Year
Improper Tax Year
Change in Tax Year
Individuals
Partnerships, S Corporations, and Personal Service Corporations (PSCs)
Corporations (Other Than S Corporations and PSCs)
Accounting Methods
Special methods.
Combination (hybrid) method.
Cash Method
Accrual Method
Inventories
Change in Accounting Method
How To Get Tax Help
Index
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