Browse Cash basis accounting topic

Laws, regulations and rules subtopic

Articles 1-14 out of 14 article(s) Title Author Type Date Words Current developments. Burton, Hughlene Oct 1, 2002 2526 The cash method for small businesses. Beck, Allen M. Oct 1, 2002 1024 Automatic change to cash method. Goldberg, Michael J. Feb 1, 2002 468 Prepaid rent could not be deducted, absent substantial business reason for prepayment. Fiore, Nicholas J. Nov 1, 2000 356 Ability to use cash method expanded. O'Connell, Frank J., Jr. Sep 1, 2000 857 Federal Circuit allows cash-method issuer to deduct interest payments before due date. Herskovitz, Don Mar 1, 2000 436 Pitfalls and opportunities of automatic accounting method changes. Gibbs, Paul K. Jun 1, 1999 1559 IRS concedes accounting method issue in Eighth Circuit. Ziegelbauer, John R. Feb 1, 1996 806 Taxpayer-lessor in constructive receipt of rental income from wholly owned corporation. Vitale, Dan M. Jan 1, 1996 547 Is the cash method dead? Larson, Neil E. Sep 1, 1995 702 Planning for service corporations requiring change to the accrual method of accounting. Wendland, Sherri L. Aug 1, 1995 813 Using the cash method of accounting. O'Connor, Eileen J. Feb 1, 1995 547 New corporation may use cash method even though first year's gross receipts exceed $5 million. Luchs, Lorin D. Brief Article May 1, 1994 192 IRS says more businesses are complying with anti-money-laundering rules. Wagenbrenner, Anne Brief Article Feb 1, 1992 206