Tax accounting.
| Autor: | Miller, Joel E. |
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| Zdroj: | Journal of Corporate Taxation; Winter98, Vol. 24 Issue 4, p418, 4p |
| Abstrakt: | Describes how a corporation changing its taxable year can time its payment or incurring of deductible amounts in order to have the deduction in either the preceding taxable year or the succeeding taxable year. Cash-method corporations; Accrual-method corporations; Taxpayer control; Ratable accrual of real estate taxes. |
| Databáze: | Supplemental Index |
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