Publication 538 - Accounting Periods And Methods Page 18
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18Index
A
I
Comments . . . . . . . . . . . . . . 1
Short period return . . . . . . . . . 4
Constructive receipt of
Short tax year . . . . . . . . . . . . 2
Accounting methods:
Inventories:
income . . . . . . . . . . . . . . . 8
Accrual method . . . . . . . . . 9
Cost identification . . . . . . . 13
Suggestions . . . . . . . . . . . . . 1
Cash method . . . . . . . . . . . 8
FIFO . . . . . . . . . . . . . . . 13
Contested liability . . . . . . . . 12
Change in . . . . . . . . . . . . 16
LIFO . . . . . . . . . . . . . . . 13
Corporation tax periods . . . . . 7
T
Methods you can use . . . . . 8
Lower of cost or market . . . 14
Cost identification . . . . . . . . 13
Tax help . . . . . . . . . . . . . . . 16
Perpetual or book . . . . . . . 15
Accounting periods:
Tax year:
Retail method . . . . . . . . . 14
52-53 week tax year . . . . . . 2
D
Change in . . . . . . . . . . . . . 4
Specific identification . . . . . 13
Business purpose tax year . . 6
Corporations . . . . . . . . . . . 7
Death of individual, short
Uniform capitalization
Calendar year . . . . . . . . . . 2
Fiscal year . . . . . . . . . . . . 2
period return . . . . . . . . . . . 3
rules . . . . . . . . . . . . . . 15
Improper tax year . . . . . . . . 3
Husband and wife . . . . . . . . 4
Valuing . . . . . . . . . . . . . . 13
Partnerships . . . . . . . . . . . 4
Personal service
E
Accrual method:
corporation . . . . . . . . . . . 5
Expenses . . . . . . . . . . . . 11
Economic performance . . . . . 11
M
S corporations . . . . . . . . . . 5
Income . . . . . . . . . . . . . . . 9
Excluded entities, cash
More information (See Tax help)
Section 444 election . . . . . . 5
Advance payments:
method . . . . . . . . . . . . . . . 9
Short tax year . . . . . . . . . . 2
Sales . . . . . . . . . . . . . . . 10
P
Taxpayer Advocate . . . . . . . 16
Services . . . . . . . . . . . . . 10
F
TTY/TDD information . . . . . . 16
Partnerships . . . . . . . . . . . . . 4
Assistance (See Tax help)
Fiscal year . . . . . . . . . . . . . . 2
Personal service corporation:
Form:
Limit, use of cash method . . 9
U
B
1128 . . . . . . . . . . . . 3-4, 7-8
Required tax year . . . . . . . 4-5
Uniform capitalization rules:
Business purpose tax year . . . 6
2553 . . . . . . . . . . . . . . . . 7
Publications (See Tax help)
Exceptions . . . . . . . . . . . 15
3115 . . . . . . . . . . . . . . . 16
General rules . . . . . . . . . . 15
8716 . . . . . . . . . . . . . . . 5-6
C
R
User fees . . . . . . . . . . . . . . . 2
8752 . . . . . . . . . . . . . . . . 6
Calendar year . . . . . . . . . . . . 2
Related persons . . . . . . . . . 12
970 . . . . . . . . . . . . . . . . 13
Cash method:
Free tax services . . . . . . . . . 16
Expenses . . . . . . . . . . . . . 9
S
Income . . . . . . . . . . . . . . . 8
S corporations . . . . . . . . . . . . 5
H
Change, accounting
Section 444 election . . . . . . . . 5
method . . . . . . . . . . . . . 9, 16
Help (See Tax help)
Page 18
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