Publication 537 |
2000 Tax Year |
Important Changes
New rule for accrual basis taxpayers.
Effective for all sales occurring after December 16, 1999, accrual
basis taxpayers generally cannot use the installment method of
accounting. See General Rules, later.
Accounting methods.
Certain small business taxpayers may be eligible to adopt or change
to the cash method of accounting and may not be required to account
for inventories. For more information, including the definition of a
small business taxpayer, see Publication 553,
Highlights of 2000
Tax Changes.
Photographs of missing children.
The Internal Revenue Service is a proud partner with the National
Center for Missing and Exploited Children. Photographs of missing
children selected by the Center may appear in this publication on
pages that would otherwise be blank. You can help bring these children
home by looking at the photographs and calling
1-800-THE-LOST (1-800-843-
5678) if you recognize a child.
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