Federal tax accounting
By: Michael B. Lang, Elliott Manning, Steven J. Willis.
Contributors: Manning, Elliott.; Willis, Steven J.
Publisher: LexisNexis Matthew Bender
Published: 2006
Place of publication: Newark, NJ
Language: eng
Subjects: Tax accounting -- Law and legislation -- United States
Table of contents: title: Introduction; title: The cash receipts and disbursements method of accounting; title: The accrual method and related matters; title: Capitalization, amortization, and depreciation introduction; title: Interest, original issue discount, and the time Value of   Money; title: Deferred payment sales; title: Exceptions to the annual accounting system - Transactional problems : carryovers, claim of right, and tax benefit; title: Accounting periods and methods.