Income Tax Accounting Research & Guidance

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Turn to BNA Tax & Accounting's resource and reference tools for detailed analysis and guidance on income tax accounting. BNA gives you expert-written, in-depth analysis, real-life scenarios and examples, working documents, and much more. Our leading coverage of income tax accounting includes accounting methods, method changes, and periods; 482 allocations; inventories, long-term contracts, and uniform capitalization rules; and more to help you reduce research time and improve your best practices. Our team of practitioners — leading experts in their respective fields — gives you timely updates on the latest developments. You'll also get practice tools, working papers, client letters, source documents, and sample forms.

14 Products Found
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U.S. Income Portfolios Library
In-depth guidance for handling virtually every issue and scenario involving federal income taxation. Written by the nation’s leading federal tax authorities, the U.S. Income Portfolios Library provides a single solution for researching, planning and implementing the most effective federal tax strate...		15-Day Free TrialAdd to Cart
Transfer Pricing Report
This practical biweekly service provides news and analysis on U.S. and other governments' tax policies regarding intercompany transfer pricing and helps companies structure their operations to avoid double taxation. It provides analytical news and feature articles to keep you up-to-date on the most ...		15-Day Free TrialAdd to Cart
Uniform Capitalization Rules: Special Topics; Method Change Rules (Portfolio 577)
Uniform Capitalization Rules: Special Topics; Method Change Rules, written by James E. Connor, Esq., James E. Martin, CPA, of PricewaterhouseCoopers LLP, and Dwight Mersereau, Esq., Of Counsel to Miller & Chevalier, Chartered, analyzes the accounting method changes involving the Uniform Capitalizati...		$400.00Add to Cart
Uniform Capitalization Rules: Inventory; Self-Constructed Assets; Real Estate (Portfolio 576)
Uniform Capitalization Rules: Inventory; Self-Constructed Assets; Real Estate, written by Richard Garrett, CPA, and James E. Connor, Esq., of PricewaterhouseCoopers LLP, analyzes the cost capitalization rules applicable to manufactured inventories, inventories of wholesalers and retailers, self-cons...		$400.00Add to Cart
Section 482 Allocations: Specific Allocation Methods and Rules the Code and Regulations (Portfolio 552)
Section 482 Allocations: Specific Allocation Methods and Rules in the Code and Regulations, written by Brian D. Lepard of the University of Nebraska College of Law, examines specific rules in the Code and regulations prescribing allocation methods under §482 and addressing other particular issues, s...		$400.00Add to Cart
Section 482 Allocations: Judicial Decisions and IRS Practice (Portfolio 553)
Section 482 Allocations: Judicial Decisions and IRS Practice, written by Brian D. Lepard of the University of Nebraska College of Law, examines judicial decisions and IRS practice involving the interpretation and application of §482 and the regulations thereunder to transactions between U.S. control...		$400.00Add to Cart
Section 482 Allocations: General Principles the Code and Regulations (Portfolio 551)
Section 482 Allocations: General Principles in the Code and Regulations, written by Brian D. Lepard of the University of Nebraska College of Law, examines the history of §482 and the regulations thereunder, explores the relationship between §482 and general federal income tax principles and doctrine...		$400.00Add to Cart
Inventories: General Principles; LIFO Method (Portfolio 578)
Inventories: General Principles; LIFO Method, written by Barry A. Tovig and Diane P. Herndon of Ernst & Young L.L.P., discusses the tax aspects of inventories with particular emphasis on the last-in, first-out (LIFO) method. The use of inventories for tax purposes is generally required whenever the ...		$400.00Add to Cart
Accounting Periods (Portfolio 574)
Accounting Periods, written by Anthony P. Polito, Professor of Law at Suffolk University Law, discusses the tax considerations when a taxpayer adopts, or changes to, a particular taxable year. Liability for federal income tax is determinable only with reference to a taxable year. Sections 441, 442, ...		$400.00Add to Cart
Accounting Methods — General Principles (Portfolio 570)
Accounting Methods — General Principles, written by George L. White, Esq., (of an earlier version by Louis H. Diamond, Esq. and James E. Salles, Esq.), discusses the tax effects of selecting an accounting method.  In general, any consistent and predictable treatment of a material item of income or e...		$400.00Add to Cart
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