Internal Revenue Service United States Department of the Treasury

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
     Next

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