TY  - SER
AU  - Clark,Nathan
AU  - Wotapka,Dawn
TI  - Relief for small business tax accounting methods
PY  - 2019///
N2  - 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
ER  -