2000 Tax Help Archives  

Publication 537 2000 Tax Year

Important Changes

This is archived information that pertains only to the 2000 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.

New rule for accrual basis taxpayers. Effective for all sales occurring after December 16, 1999, accrual basis taxpayers generally cannot use the installment method of accounting. See General Rules, later.

Accounting methods. Certain small business taxpayers may be eligible to adopt or change to the cash method of accounting and may not be required to account for inventories. For more information, including the definition of a small business taxpayer, see Publication 553, Highlights of 2000 Tax Changes.

Photographs of missing children. The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-
5678) if you recognize a child.

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