Publication 538 (03/2004), Accounting Periods and Methods

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

Index

A

B

C

D

E

F

H

I

M

P

R

S

T

U