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Finance et marchés · 09/09/20191 min de lecture
Taxable Year of Income Inclusion Under an Accrual Method of Accounting
Traduction automatique locale · Langue originale de la source
Résumé
This document contains proposed regulations regarding the timing of income inclusion under section 451 of the Internal Revenue Code (Code). The proposed regulations reflect changes made by the Tax Cuts and Jobs Act. These proposed regulations affect taxpayers that use an accrual method of accounting and have an applicable financial statement.
Langue originale de la source: Federal Register — Department of the TreasuryOuvrir le communiqué original →