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IRS.gov Website
Current Year Tax Map
Index of Publication 538 - Accounting Periods and MethodsTOC
A
Accounting periods:
52-53 week tax year, 52-53-Week Tax Year
Partnerships, Partnership
Accrual method:
Advance payments:
Assistance, See: Tax help
C
Cash method:
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
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
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
U
Uniform capitalization rules:
TOC