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