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.
- Title
- Use of the cash method by closely-held businesses
- Creators
- Thomas J., III Purcell (Author) - Creighton UniversityDiane Herndon (Author)
- Publication Details
- Business Entities, Vol.4(5), pp.14-19, 64
- Number of pages
- 14-19, 64
- Identifiers
- 991005931016802656
- Academic Unit
- School of Law; Heider College of Business; Accounting and Business Intelligence and Analytics
- Language
- English
- Resource Type
- Magazine article
- JaySearch