Federal Tax Accounting

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LexisNexis, 2011 - Tax accounting - 607 pages
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Contents

INTRODUCTION
A BIT OF HISTORY
TAX ACCOUNTING VS FINANCIAL ACCOUNTING
THE CASH RECEIPTS AND DISBURSEMENTS
DEDUCTION OF PAYMENT
THE ACCRUAL METHOD AND RELATED
ACCRUAL OF EXPENSES
ACCRUAL OF INCOME
MISCELLANEOUS DEFERRAL RULES
INTEREST ORIGINAL ISSUE DISCOUNT
DEBT DISCOUNT AND PREMIUM
DEFERRED PAYMENT SALES
TIME VALUE OF MONEY
PRIVATE ANNUITIES AND SELFCANCELING
EXCEPTIONS TO THE ANNUAL
CLAIM OF RIGHT

INVENTORIES
LONGTERM CONTRACTS
CAPITALIZATION AMORTIZATION
IDAHO POWER AND CAPITALIZATION OF CURRENT
INTRODUCTION
EXCEPTIONS TO CAPITALIZATION RULES
HISTORIC CAPITALIZATION RULES GOVERNING
AMORTIZATION
INCLUSION IN INCOME
CHARACTERIZATION
SUMMARY
ACCOUNTING PERIODS AND METHODS
1 Private Letter Ruling 9421003
BUSINESS PURPOSE YEAR AND CHANGES OF TAXABLE
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