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- Doctrine_of_cash_equivalence abstract "The Doctrine of Cash Equivalence states that the U.S. Federal income tax law treats certain non-cash payment transactions like cash payment transactions for federal income tax purposes. The doctrine is used most often for deciding when cash method (as opposed to accrual method) taxpayers are to include certain non-cash income items. Another doctrine often used when trying to determine the timing of the inclusion of income is the constructive receipt doctrine.Most individuals begin as cash method taxpayers because their first form of bookkeeping is a checkbook. In contrast, some businesses start as accrual method taxpayers because businesses use different rules for recording income and expenditures. The Internal Revenue Code (IRC) §446(a) states, however, that "[t]axable income shall be computed under the method of accounting on the basis which the taxpayer regularly computes his income in keeping his books."One of the major advantages to the cash method of accounting is the ability to defer taxation because the recognition of income applicable to amounts in accounts receivable can be deferred to a later year. The Doctrine of Cash Equivalence is important because many people are cash method taxpayers and would be subject to this rule.".
- Doctrine_of_cash_equivalence wikiPageID "14224277".
- Doctrine_of_cash_equivalence wikiPageRevisionID "521353844".
- Doctrine_of_cash_equivalence hasPhotoCollection Doctrine_of_cash_equivalence.
- Doctrine_of_cash_equivalence subject Category:Legal_doctrines_and_principles.
- Doctrine_of_cash_equivalence subject Category:Taxation_in_the_United_States.
- Doctrine_of_cash_equivalence type Abstraction100002137.
- Doctrine_of_cash_equivalence type Belief105941423.
- Doctrine_of_cash_equivalence type Cognition100023271.
- Doctrine_of_cash_equivalence type Content105809192.
- Doctrine_of_cash_equivalence type Doctrine105943300.
- Doctrine_of_cash_equivalence type LegalDoctrinesAndPrinciples.
- Doctrine_of_cash_equivalence type PsychologicalFeature100023100.
- Doctrine_of_cash_equivalence comment "The Doctrine of Cash Equivalence states that the U.S. Federal income tax law treats certain non-cash payment transactions like cash payment transactions for federal income tax purposes. The doctrine is used most often for deciding when cash method (as opposed to accrual method) taxpayers are to include certain non-cash income items.".
- Doctrine_of_cash_equivalence label "Doctrine of cash equivalence".
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- Doctrine_of_cash_equivalence sameAs Q5287586.
- Doctrine_of_cash_equivalence sameAs Q5287586.
- Doctrine_of_cash_equivalence sameAs Doctrine_of_cash_equivalence.
- Doctrine_of_cash_equivalence wasDerivedFrom Doctrine_of_cash_equivalence?oldid=521353844.
- Doctrine_of_cash_equivalence isPrimaryTopicOf Doctrine_of_cash_equivalence.