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
Other Items You May Find Useful:
All Revisions for Publication 538
Publication 537, Installment Sales
Publication 541, Partnerships (HTML)
Publication 542, Corporations (HTML)
Form 1128, Application To Adopt, Change, or Retain a Tax Year
Form 3115, Application for Change in Accounting Method
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