| 000 -LEADER |
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| fixed length control field |
00925nab a22001697ac4500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
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| control field |
20230419091305.0 |
| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION |
|---|
| fixed length control field |
ta |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
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| fixed length control field |
230418b ||||| |||| 00| 0 eng d |
| 041 ## - LANGUAGE CODE |
|---|
| Language code of text/sound track or separate title |
eng |
| 100 1# - MAIN ENTRY--PERSONAL NAME |
|---|
| Preferred name for the person |
Clark, Nathan |
| Relator term |
author |
| 245 ## - TITLE STATEMENT |
|---|
| Title |
Relief for small business tax accounting methods |
| 264 #4 - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
|---|
| Date of publication, distribution, etc |
2019 |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc |
The article discusses the Tax Cuts and Jobs Act in the U.S. with regard to the provisions for small business taxpayers. Small business taxpayers are advised to change their accounting methods to adopt to each provision of the law which include treatment of inventories as nonincidental materials and supplies. Topics include the characteristics of small businesses, the differences and similarities between cash and accrual method, and accounting for inventories. |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Wotapka, Dawn |
| Relator term |
author |
| 773 ## - HOST ITEM ENTRY |
|---|
| Title |
Journal of Accountancy |
| Main entry heading |
Vol. 227 Issue 1: (January 2019), pages 48-54 |
| 942 ## - ADDED ENTRY ELEMENTS |
|---|
| Source of classification or shelving scheme |
|
| Item type |
JOURNAL ARTICLE |