Publication 538 (12/2012), Accounting Periods and Methods
Revised: December 2012
Table of Contents
Publication 538 - Introductory Material
Introduction
Ordering forms and publications.
Tax Questions.
Reminders
Useful Items - You may want to see:
Publication 538 - Main Content
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
Special methods.
Hybrid method.
Cash Method
Accrual Method
Inventories
Change in Accounting Method
How To Get Tax Help
Low Income Taxpayer Clinics (LITCs).
Publication 538 - Additional Material
Index
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