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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.

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Recent Developments


Other Items You May Find Useful:

All Revisions for Publication 538

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

Other Current Products

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).

Page Last Reviewed or Updated: 28-Aug-2014