TY  - BOOK
AU  - Lang,Michael B.
AU  - Manning,Elliott
AU  - Willis,Steven J.
TI  - Federal tax accounting
SN  - 1593458851 (hardbound)
AV  - KF 6314 .L36 2006
PY  - 2006///
CY  - Newark, N.J.
PB  - LexisNexis Matthew Bender
KW  - Tax accounting
KW  - Law and legislation
KW  - United States
KW  - Local
N1  - Includes index; 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
ER  -