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Publication 538
Accounting Periods and Methods
(Rev 3/2008)
Introduction, Useful Items and Important Changes

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

Cash Method
Accrual Method
Inventories
Change in Accounting Method

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