Dictionary definition: accounting period

Article: Expeditious approval of accounting period changes.
The Tax Adviser;  November 1, 1992 ;     700+ words ... ... year changes when the resulting short period ends after Jan. 20, 1992. The procedure ... the corporation has not changed its accounting period within the last 10 calendar years ... member is not permitted to change its accounting period independent of the group until the ...

Article: THIS WEEK
The Press;  April 20, 1998 ;     464 words ... ... Waterhouse Centre, Christchurch. Conventional bond tender results at 1pm. Customs deferred payment accounting period cycle four accounting period ends. COMPANIES Today: Ex date: Arthur Barnett interim 3cps; Hallenstein Glasson interim 7cps ...

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

Article: Definitive accounting period change guidance. (tax ...
The Practical Accountant;  July 1, 2002 ;     691 words ... ... automatic approval to change their annual accounting period under Section 442 and Reg. 1.442 ... IRS has been obtained to change an accounting period. Rev. Proc. 2002-39 provides ... adopt, change, or retain an annual accounting period. Rev. Procs. 2002-37 and 38 ...

Article: Modified procedures for automatic accounting period ...
The CPA Journal;  June 1, 2000 ;     700+ words ... ... to conform with a change in annual accounting period. A taxpayer normally requests the ... corporation has not changed its annual accounting period at any time within the previous 10 ... required to effect the change of annual accounting period. Revenue Procedure 92-13. Rev ...

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, the ... protection for taxpayers that change their accounting period under this procedure. Finally ... eligible for automatic approval for an accounting-period change under either of the automatic ...

Article: Change in accounting period when return for short ...
The Tax Adviser;  August 1, 1997 ;     700+ words ... ... IRS 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 approval ... to make the change of the annual accounting period. If all of the regulation's requirements ...