Use of the Cash Method by Closely-Held Businesses
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Authors
Purcell, Thomas J., III
Herndon, Diane
Issue Date
2002
Volume
4
Issue
5
Type
Article
Magaine Article
Magaine Article
Language
eng_US
Keywords
Business associations , Taxation
Alternative Title
Abstract
Focuses on the cash method of tax accounting in the U.S. Impact of the implementation of the cash method on tax deferrals; Statutory exemptions of the cash method; Judicial and administrative limitations on the cash method.
Description
Citation
Tom Purcell & Diane Herndon, Use of the Cash Method by Closely-Held Businesses, Bus. Entities, Sept./Oct. 2002, at 14.