Dictionary definition: accounting period

Article: Accounting period changes affecting CFCs and ...
The Tax Adviser;  January 1, 2008 ;     700+ words ... ... in the consolidated group's accounting period) in which the corporation ceases ... change in the group's annual accounting period. A corporation that ceases ... consolidated group's annual accounting period, unless it receives approval ...

Dictionary definition: accounting period
A Dictionary of Finance and Banking;      349 words ...accounting period 1. The period for which a business ... more than 12 months in length. An accounting period starts when a company begins to trade or immediately after a previous accounting period ends. An accounting period ends ...

Article: Definitive accounting period change guidance. (tax ...
The Practical Accountant;  July 1, 2002 ;     691 words ... ... approval to change their annual accounting period under Section 442 and Reg ... has been obtained to change an accounting period. Rev. Proc. 2002-39 provides ... change, or retain an annual accounting period. Rev. Procs. 2002-37 and ...

Article: Modified procedures for automatic accounting period ...
The CPA Journal;  June 1, 2000 ;     700+ words ... ... conform with a change in annual accounting period. A taxpayer normally requests ... corporation has not changed its annual accounting period at any time within the previous ... effect the change of annual accounting period. Revenue Procedure 92-13 ...

Article: New rules on accounting-period changes for ...
The Tax Adviser;  September 1, 2002 ;     700+ words ... ... addition to updating the rules on accounting-period changes for C corporations ... taxpayers that change their accounting period under this procedure. Finally ... for automatic approval for an accounting-period change under either of the ...

Article: Change in accounting period when return for short ...
The Tax Adviser;  August 1, 1997 ;     700+ words ... ... approval to change its annual accounting period or the change must be authorized ... corporations under which the annual accounting period may be changed without prior ... make the change of the annual accounting period. If all of the regulation ...

Article: IRS eases accounting period changes. (for ...
Accounting Today;  May 11, 1992 ;     687 words ... ... Revenue Service for a change in accounting period. There are special provisions ... a corporation can change its accounting period without prior approval if certain ... corporation has not changed its annual accounting period within 10 calendar years of ...