この記事の翻訳を準備しています。それまでの間、英語の原文を表示します。
金融・市場 · 2019/9/91 分で読めます
Taxable Year of Income Inclusion Under an Accrual Method of Accounting
ローカル自動翻訳 · 情報源の原言語
概要
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.
情報源の原言語: Federal Register — Department of the Treasury原文の発表を開く →