ARTICLES - Small Business Tax - CASH OR ACCRUAL? - Revenue procedure 2000-22 provides small businesses with much needed guidelines to help them choose or change their accounting methods for tax purposes. The IRS guidance should ease compliance and recordkeeping for sole proprietors, partnerships and S and C corporations.
| Year of publication: |
2001
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| Authors: | Jennings, Robert |
| Published in: |
Journal of accountancy : publication of the American Institute of Certified Public Accountants. - Jersey City, NJ : Inst., ISSN 0021-8448, ZDB-ID 2193590. - Vol. 191.2001, 5, p. 37-40
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