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| Author: | MacDonald, W. |
| Title: | IRS rulings: cutting through the red tape |
| Journal: | Journal of Accountancy
1989 : NOV, p. 151-152, 154, 156, 158 |
| Index terms: | ACCOUNTING POLICY TAXATION CORPORATION TAX |
| Language: | eng |
| Abstract: | Review of approval procedures for changes in accounting periods or methods to shortcut the IRS revenue ruling process. Accounting periods and use by C corporations. Partnerships, S corporations and personal service corporations. Accounting methods: cash receipts and disbursements. Discontinuance of the last-in, first-out /LIFO/ inventory method. Reporting interest income from US savings bonds. |
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