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Pub. 538, Accounting Periods and Methods 2006 Tax Year

Index

This is archived information that pertains only to the 2006 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.

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

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