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Publication 551 (Rev. December 2016)
Jan 26, 2017 Carrying charges, such as interest and taxes, that you pay to own property, except carrying charges that must be capitalized under the uniform
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Rev. Proc. 2000-31
04 This revenue procedure combines the rules governing the IRS e-file Program with the rules governing the Form 1040 IRS On-Line Filing Program (previously
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Rev. Proc. 2000-22
For federal income tax purposes, Taxpayer A uses an overall accrual method of accounting. Further, Taxpayer A complies with the requirements of 1.471-1 to use.
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