skip navigation

Search Help
Navigation Help

Main Topics
A B C D E F G H I
J K L M N O P Q R
S T U V W X Y Z #

Forms
Publications

Comments
About Tax Map

Index of Publication 538 - Accounting Periods and Methods
A B C D E F H I M P R S T U
A
Accounting methods:
Accrual method, Accrual Method
Cash method, Cash Method
Change in, Change in Accounting Method
Methods you can use, Methods you can use.
Accounting periods:
52-53 week tax year, 52-53-Week Tax Year
Business purpose tax year, Business Purpose Tax Year
Calendar year, Calendar Year
Improper tax year, Improper Tax Year
Partnerships, Partnership
Accrual method:
Expenses, Expenses
Income, Income
Advance consent request, accounting method, Advance Consent Request Procedures
Advance payments:
Sales, Advance Payment for Sales
Services, Advance Payment for Services
Assistance, See: Tax help
Automatic change, accounting method, Automatic Change Request Procedures
B
Business purpose tax year, Business Purpose Tax Year
C
Calendar year, Calendar Year
Cash method:
Expenses, Expenses
Income, Income
Constructive receipt of income, Constructive receipt.
Contested liability, Contested Liability
Cost identification, Identifying Cost
D
Death of individual, short period return, Death of individual.
E
Economic performance, Economic Performance
Excluded entities, cash method, Excluded Entities
F
Fiscal year, Fiscal Year
Free tax services, How To Get Tax Help
H
Help, See: Tax help
I
Inventories:
Cost identification, Identifying Cost
FIFO, FIFO Method
LIFO, LIFO Method
Lower of cost or market, Lower of Cost or Market Method
Perpetual or book, Perpetual or Book Inventory
Retail method, Retail Method
Specific identification, Specific Identification Method
Uniform capitalization rules, Inventories.
Valuing, Valuing Inventory
M
More information, See: Tax help
P
Partnerships, Partnership
Personal service corporation:
Limit, use of cash method, Qualified PSC.
Required tax year, Partnerships, S Corporations, and Personal Service Corporations (PSCs), Personal Service Corporation
Publications, See: Tax help
R
Related persons, Related Persons
S
S corporations, S Corporation
Section 444 election, Section 444 Election
Short period return, Short period return.
Short tax year, Short Tax Year
T
Tax year:
Change in, Change in Tax Year
Corporations, Corporations (Other Than S Corporations and PSCs)
Fiscal year, Fiscal Year
Husband and wife, Special rule for newlyweds.
Personal service corporation, Personal Service Corporation
S corporations, S Corporation
Section 444 election, Section 444 Election
Short tax year, Short Tax Year
TTY/TDD information, How To Get Tax Help
U
Uniform capitalization rules:
Exceptions, Exceptions.
General rules, Uniform Capitalization Rules
User fees, User Fees