accounting period

From: A Dictionary of Economics | Date: 2002| Author: JOHN BLACK | Copyright information

accounting period The period of time, norm...

Related newspaper, magazine, and journal articles from HighBeam Research

IRS issues new procedure for automatic accounting period changes.
The Tax Adviser ; ... automatic approval to change their annual accounting periods. Rev. Proc. 2000-11 modifies, amplifies ... is generally effective for annual accounting period changes for which the short period ... corporations that have not changed their accounting periods in the last six years and ...
Adopting, retaining and changing accounting periods.
The Tax Adviser ; ... to adopt, change or retain annual accounting periods under Secs. 441, 442, 706 and 1378 ... purpose and requesting approval of accounting-period changes. The Service requires such ... year must coincide with its annual accounting period if the year is a calendar or a fiscal ...
New rules on accounting-period changes for partnerships and S corporations. (Accounting Methods & Periods).
The Tax Adviser ; ... addition to updating the rules on accounting-period changes for C corporations, the IRS ... corporations and PSCs cannot change their accounting periods without the Service's prior approval ... corporations and PSCs to change their accounting periods. The new procedure expanded the ...
New procedures for changing accounting periods.
The Tax Adviser ; ... corporations and other entities to change accounting periods. These procedures will allow a greater ... receive automatic approval to change accounting period. Taxpayers not eligible for automatic ... automatic approval to change its annual accounting period under Sec. 442. The revenue ...
IRS updates automatic approval procedures for accounting-period changes.
The Tax Adviser ; ... corporations to change their annual accounting periods. The procedure clarifies, modifies ... 2002-37, and is generally effective for accounting-period changes for which the first effective ... automatic approval to change its accounting period should follow Rev. Proc. 2006-46 ...