S CORPORATION BUILT-IN GAIN TAX
|Year of publication:||
|Authors:||Grimes, Scott E. ; Wiggam, Marilyn K.|
Journal of accountancy : publication of the American Institute of Certified Public Accountants. - Jersey City, NJ : Inst., ISSN 0021-8448, ZDB-ID 2193590. - Vol. 180.1995, 2, p. 34-36
ACCOUNTING METHOD CHANGES - New rules apply to the previously cumbersome process of requesting IRS approval for an accounting method change. CPAs should consider the planning opportunities now possible with their employers and clients.
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