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Index of Publication 538 - Accounting Periods and MethodsTOC
A
Accounting methods:
Accrual method, Accrual Method
Cash method, Cash 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 payments:
Assistance, See: Tax help
B
Business purpose tax year, Business Purpose Tax Year
C
Calendar year, Calendar Year
Cash method:
Expenses, Expenses
Income, Income
Comments on publication, Comments and suggestions.
Constructive receipt of income, Constructive receipt.
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
H
Help, See: Tax help
I
Inventories:
Cost identification, Identifying Cost
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.
M
More information, See: Tax help
P
Partnerships, Partnership
Personal service corporation:
Limit, use of cash method, Qualified PSC.
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 for publication, Comments and suggestions.
T
Tax year:
Fiscal year, Fiscal Year
Personal service corporation, Personal Service Corporation (PSC)
S corporations, S Corporation
Section 444 election, Section 444 Election
Short tax year, Short Tax Year
Taxpayer Advocate, Taxpayer Advocate Service.
TTY/TDD information, How To Get Tax Help
U
Uniform capitalization rules:
Exceptions, Exceptions.
TOC