Field Directive on the Use of Estimates from Probability Samples
A March 14, 2002 memorandum establishing guidelines for the IRS in evaluating samples and sampling estimates by taxpayers. These guidelines are intended to promote efficiency and consistency of the probability samples performed and examined by the IRS
Published on February 24, 2012
Topical Articles and Technical Developments
This page includes links to numerous topical articles, including technical developments, on issues associated with tax accounting methods and periods, including timing of income and deductions, capitalization, inventories, etc.
Published on October 02, 2012
Tax Methods & Periods Tools and Aids
Tools related to tax accounting.
Published on November 26, 2013
AICPA Recommends Changes to Tangible Property Guidance
The AICPA recommended various changes and simplifications to the regulations regarding the treatment of expenditures incurred in selling, acquiring, producing, or improving tangible assets.
Published on July 18, 2012
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