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Accounting Periods and Methods

Introduction

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

Useful items

Publication  538:  Accounting Periods and Methods
See chapter 12 for information about getting publications and forms.

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Master Index | List of Publications | List of Acronyms