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Publication 538, Accounting Periods and Methods

• User Fees
• Accounting Periods
  • Calendar Year
  • Fiscal Year
    • 52-53 Week Tax Year

  • Short Tax Year
    • Not in Existence Entire Year
    • Figuring Tax for Short Year

  • Improper Tax Year
  • Change in Tax Year
  • Partnerships, S Corporations, and Personal Service Corporations
    • Partnership
    • S Corporation
    • Personal Service Corporation
    • Section 444 Election
    • Business Purpose Tax Year

  • Corporations
    • Change in Tax Year

• Accounting Methods
• Cash Method
  • Income
  • Expenses
  • Excluded Entities
    • Exceptions
    • Cash Method of Accounting for Qualifying Taxpayers

• Accrual Method
  • Income
    • Advance Payment for Services
    • Advance Payment For Sales

  • Expenses
    • Economic Performance
    • Related Persons
    • Contested Liability

• Inventories
  • Items Included in Inventory
  • Identifying Cost
    • Specific Identification Method
    • FIFO Method
    • LIFO Method
    • Differences Between FIFO and LIFO

  • Valuing Inventory
    • Cost Method
    • Lower of Cost or Market Method
    • Retail Method
    • Perpetual or Book Inventory
    • Loss of Inventory

  • Uniform Capitalization Rules

• Change in Accounting Method
  • IRS Approval
  • Filing Form 3115
  • Automatic Change Procedures

• How To Get Tax Help

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Index

[ Click for Table of Contents ]

A

• Accounting methods, Accrual method
• Accounting methods, Cash method
• Accounting methods, Methods you can use
• Accounting periods, 52-53 week tax year
• Accounting periods, Improper tax year
• Accrual method, Expenses
• Accrual method, Income
• Advance payments, Sales
• Advance payments, Services

B

• Business purpose tax year

C

• Calendar year
• Cash method, Expenses
• Cash method, Income
• Change, accounting method
• Change, accounting method
• Change, accounting method
• Constructive receipt of income
• Contested liability
• Corporation tax periods
• Cost identification

D

• Death of individual, short period return

E

• Economic performance
• Excluded entities, cash method

F

• Fiscal year
• Form, 1128
• Form, 1128
• Form, 1128
• Form, 1128
• Form, 2553
• Form, 3115
• Form, 8716
• Form, 8716
• Form, 8752
• Form, 8752
• Form, 970

I

• Inventories, FIFO
• Inventories, LIFO
• Inventories, Lower of cost or market
• Inventories, Perpetual or book
• Inventories, Retail method
• Inventories, Specific identification
• Inventories, Uniform capitalization rules
• Inventories, Valuing

P

• Partnerships
• Personal service corporation , Limit, use of cash method
• Personal service corporation, Required tax year
• Personal service corporation, Required tax year

R

• Related persons

S

• S corporations
• Section 444 election
• Short period return
• Short tax year
• Suggestions

T

• Tax year, Change in
• Tax year, Husband and wife
• Taxpayer Advocate
• TTY/TDD information

U

• Uniform capitalization rules, Exceptions
• Uniform capitalization rules, General rules
• User fees

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