A

Accounting methods:

Accrual method, Accrual Method

Cash method, Cash Method

Change in, Change in Accounting Method

Methods you can use, Methods you can use.

Accounting periods:

52-53 week tax year, 52-53-Week Tax Year

Business purpose tax year, Business Purpose Tax Year

Calendar year, Calendar Year

Improper tax year, Improper Tax Year

Partnerships, Partnership

Accrual method:

Expenses, Expenses

Income, Income

Advance consent request, accounting method, Advance Consent Request Procedures

Advance payments:, Advance Payment for Services

Sales, Advance Payment for Sales

Services, Advance Payment for Services

Assistance (see Tax help)

Automatic change, accounting method, Automatic Change Request Procedures

B

Business purpose tax year, Business Purpose Tax Year

C

Calendar year, Calendar Year

Cash method:, Income

Expenses, Expenses

Income, Income

Change, accounting method, Change to accrual method., Change in Accounting Method

Comments, Comments and suggestions.

Constructive receipt of income, Constructive receipt.

Contested liability, Contested Liability

Corporation tax periods, Corporations (Other Than S Corporations and PSCs)

Cost identification, Identifying Cost

D

Death of individual, short period return, Death of individual.

E

Economic performance, Economic Performance

Excluded entities, cash method, Excluded Entities

F

Fiscal year, Fiscal Year

Form:

1128, Improper Tax Year, Change in Tax Year, Filing information., Form 1128.

2553, Filing information.

3115, Filing Form 3115., Filing Form 3115.

8716, Making the election., Making back-up election.

8752, Required payment for partnership or S corporation., Activating election.

970, Adopting LIFO method.

Free tax services, How To Get Tax Help

H

Help (see Tax help)

I

Inventories:

Cost identification, Identifying Cost

FIFO, FIFO Method

LIFO, LIFO Method

Lower of cost or market, Lower of Cost or Market Method

Perpetual or book, Perpetual or Book Inventory

Retail method, Retail Method

Specific identification, Specific Identification Method

Uniform capitalization rules, Inventories.

Valuing, Valuing Inventory

M

More information (see Tax help)

P

Partnerships, Partnership

Personal service corporation:, Partnerships, S Corporations, and Personal Service Corporations (PSCs)

Limit, use of cash method, Qualified PSC.

Required tax year, Partnerships, S Corporations, and Personal Service Corporations (PSCs), Personal Service Corporation

Publications (see Tax help)

R

Related persons, Related Persons

S

S corporations, S Corporation

Section 444 election, Section 444 Election

Short period return, Short period return.

Short tax year, Short Tax Year

Suggestions, Comments and suggestions.

T

Tax help, How To Get Tax Help

Tax year:

Change in, Change in Tax Year

Corporations, Corporations (Other Than S Corporations and PSCs)

Fiscal year, Fiscal Year

Husband and wife, Special rule for newlyweds.

Personal service corporation, Personal Service Corporation

S corporations, S Corporation

Section 444 election, Section 444 Election

Short tax year, Short Tax Year

Taxpayer Advocate, Contacting your Taxpayer Advocate.

TTY/TDD information, How To Get Tax Help

U

Uniform capitalization rules:

Exceptions, Exceptions.

General rules, Uniform Capitalization Rules

User fees, User Fees