Table of Contents

• Publication 538 - Introductory Material
  • Introduction
  • Useful Items - You may want to see:
• Publication 538 - Main Contents
  • User Fees
  • Accounting Periods
    • Calendar Year
    • Fiscal Year
    • Short Tax Year
    • Improper Tax Year
    • Change in Tax Year
    • Individuals
    • Partnerships, S Corporations, and Personal Service Corporations (PSCs)
    • Corporations (Other Than S Corporations and PSCs)
  • Accounting Methods
    • Special methods.
    • Combination (hybrid) method.
  • Cash Method
    • Income
    • Expenses
    • Excluded Entities
  • Accrual Method
    • Income
    • Expenses
  • Inventories
    • Exceptions
    • Items Included in Inventory
    • Identifying Cost
    • Valuing Inventory
    • Uniform Capitalization Rules
  • Change in Accounting Method
    • IRS Approval
    • Automatic Change Request Procedures
    • Advance Consent Request Procedures
  • How To Get Tax Help
• Index