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Income Taxation of Inventories Under the Last-In, First-Out Method
| Author: | Davenport, Charles Seago, W. | |
| Year: | 2002 | |
| Pages: | 496 | |
| ISBN: | 0-7734-7285-1 978-0-7734-7285-3 | |
| Price: | $279.95 | |
Table of Contents
Table of contents (main headings):
Foreword; Preface
1. Introduction to LIFO
2. Specific Goods Method
3. Dollar-Value Method: Pools
4. Dollar-Value LIFO Methods
5. Simplified LIFO
6. The Retail LIFO Method
7. Business Acquisitions, Division, and Other Changes
8. Adoption of LIFO
9. Voluntary Changes in LIFO Methods
10. The Conformity Requirement
11. Terminations of LIFO Elections
12. Liquidations of LIFO Inventories
Bibliography; Index
Foreword; Preface
1. Introduction to LIFO
2. Specific Goods Method
3. Dollar-Value Method: Pools
4. Dollar-Value LIFO Methods
5. Simplified LIFO
6. The Retail LIFO Method
7. Business Acquisitions, Division, and Other Changes
8. Adoption of LIFO
9. Voluntary Changes in LIFO Methods
10. The Conformity Requirement
11. Terminations of LIFO Elections
12. Liquidations of LIFO Inventories
Bibliography; Index