Publication 538, Accounting Periods and Methods
This publication explains some of the rules for accounting periods and accounting methods. It is not intended as a guide to general business and tax accounting rules.
Other Items You May Find Useful:
Publication 537, Installment Sales
Publication 541, Partnerships
Publication 542, Corporations
Form 1128, Application To Adopt, Change, or Retain a Tax Year
Form 3115, Application for Change in Accounting Method
Comment on Publication 538
Use the Comment on Tax Forms and Publications web submission form to provide feedback on the content in this product; we cannot respond to tax-related questions submitted using this web form. Although we cannot respond individually to each comment, we do appreciate your feedback and will consider all comments submitted.
Caution: If you have a tax-related question, please visit Tax Law Questions or call our toll-free number at 1-800-829-1040 (Individuals) or 1-800-829-4933 (Business).