topbar.jpg (20727 bytes)
I. Pre Start-up/Assessing Your Business Idea II. Starting Your Business/Keeping Records III. Guidance for Special Types of Businesses IV. Hiring Employees V. Preparing Your Tax Return(s) and Information Returns VI. Filing Your Returns and Paying Taxes - Including Electronic Options VII. Post-Filing Issues VIII. Other Tax Issues of Interest IX. Index of Business Forms and Publications Including: Highlights of the New Tax Law Changes X. Changing Your Business or Getting Out of Business XI. Alerts and Tutorials XII. Directory of Internet and Other Resources
fadeout.jpg (6262 bytes)

Chapter 2
Accounting Periods and Methods

You must figure taxable income and file a tax return on the basisof an annual accounting period called a "tax year." Also, youmust consistently use an accounting method that clearly shows yourincome and expenses for the tax year.

Accounting Periods

Accounting Methods

Publication 596, Earned I | Publication 51, Circular | Publication 334, Tax Guid | Publication 535, Business | Publication 378, Fuel Tax | Publication 596, Earned I | Publication 378, Fuel Tax | Publication 334, Tax Guid | Publication 15, Circular | Publication 535, Business | Publication 225, Farmer's | Publication 225, Farmer's | Publication 225, Farmer's | ASBDC.Net Business Librar | Start-up Costs | Publication 378, Fuel Tax | Unified Credit | Declaration of Taxpayer R | Publication 334, Tax Guid | ASBDC.Net Business Librar | African American Women Hair Loss - Nascar Drivers - Breast Augmentation Costs - Term Life Insurance Quotes - Skjønnhetspleie