Information For...

For you and your family
Standard mileage and other information

Forms and Instructions

Individual Tax Return
Request for Taxpayer Identification Number (TIN) and Certification
Single and Joint Filers With No Dependents
Employee's Withholding Allowance Certificate

 

Request for Transcript of Tax Returns
Employer's Quarterly Federal Tax Return
Installment Agreement Request
Wage and Tax Statement

Popular For Tax Pros

Amend/Fix Return
Apply for Power of Attorney
Apply for an ITIN
Rules Governing Practice before IRS
Breadcrumb Region

About 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.


Current Products

Publication 538 (HTML)


Recent Developments

 


Other Items You May Find Useful

All Revisions for Publication 538

Publication 537, Installment Sales

Publication 541, Partnerships

Publication 542, Corporations

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 see our Tax Law Questions page.