Federal tax accounting
By: Michael B. Lang, Elliott Manning, Mona L. Hymel
Contributors: Manning, Elliott; Hymel, Mona L.
Edition: 2nd ed.
Publisher: LexisNexis
Published: 2011
Place of publication: New Providence, NJ
Language: eng
ISBN-13: 9781422480328
Subjects: Law and legislation; Tax accounting
Notes: Includes index.
Table of contents: title: The cash receipts and disbursements method of accounting; title: The accrual method and related matters; title: Capitalization, amortization, and depreciation; 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.