Lang, Michael B. <br/><br/>
Federal tax accounting 
Michael B. Lang, Elliott Manning, Steven J. Willis. 
 - Newark, N.J.  LexisNexis Matthew Bender  c2006. 
 - 1 v. (various pagings)  26 cm. 
<br/><br/> Includes index. 
<br/><br/>The cash receipts and disbursements method of accounting -- The accrual method and related matters -- Capitalization, amortization, and depreciation -- Interest, original issue discount, and the time value of money -- Deferred payment sales -- Exceptions to the annual accounting system - Transactional problems : carryovers, claim of right, and tax benefit -- Accounting periods and methods. 
<br/><br/><label>ISBN: </label>1593458851 (hardbound) 
<br/><br/><label>LCCN: </label>2005037285 
<br/><br/><label>Subjects--Topical Terms: </label><br/>Tax accounting--Law and legislation--United States.
<br/><br/><label>LC Class. No.: </label>KF 6314  / .L36 2006