Publication 542 |
2001 Tax Year |
Important Reminders
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.
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 538.
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