Index of Publication 538 - 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 payments:

Sales, Advance Payment for Sales

Services, Advance Payment for Services

Assistance, See: Tax help

B

Business purpose tax year, Business Purpose Tax Year

C

Calendar year, Calendar Year

Cash method:

Expenses, Expenses

Income, Income

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

Comments on publication, Comments and suggestions.

Constructive receipt of income, Constructive receipt.

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, If you are requesting a change to a calendar..., Change in Tax Year

8716, Make a section 444 election by filing Form..., The general rules for making a section 444...

8752, Form 8752, Required Payment or Refund Under..., A partnership or S corporation activates...

970, File Form 970, Application To Use LIFO Inventory...

Free tax services,

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:

Limit, use of cash method, Qualified PSC.

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

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.

General rules, Uniform Capitalization Rules