000			01195nam a2200253Ia 4500
001			278439
003			OCoLC
005			20160527195543.0
008			051220s2006 nju 001 0 eng
010			_a 2005037285
020			_a1593458851 (hardbound)
040			_aPUCPR
049			_acicg
050	0	0	_aKF 6314 _b.L36 2006
100	1		_aLang, Michael B. _2Local _9122912
245	1	0	_aFederal tax accounting _cMichael B. Lang, Elliott Manning, Steven J. Willis.
260			_aNewark, N.J. _bLexisNexis Matthew Bender _cc2006.
300			_a1 v. (various pagings) _c26 cm.
500			_aIncludes index.
505	0		_aThe 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.
650		0	_aTax accounting _xLaw and legislation _zUnited States. _2Local _9177059
700	1		_aManning, Elliott. _2Local _9130366
700	1		_aWillis, Steven J. _2Local _9189463
999			_c200125 _d200125