Portland-State-University 2021-2022 Bulletin

MTax 526 Tax Accounting Methods and Periods

Determination of taxable year; assignment of items of gross income, deduction and credit to the proper taxable year, including coverage of cash, accrual, and installment methods of accounting; changing of taxable year and accounting method; interest, below-market interest, and original issue discount; claim of right and tax benefit rules.


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