Cerrar
12-month rule
Accounting method
Accounting period
All-events test
Allowance method
Arm's length amount
Direct write-off method
Economic performance test
First-in, first-out (FIFO) method
Fiscal year
Flow-through entities
Impermissible accounting method
Last-in, First-out (LIFO) method
Mixed-motive expenditures
Ordinary and necessary
Payment liabilities
Permissible accounting method
Personal expenses
Reasonable in amount
Recurring item
481 adjustment
Specific identification method
Tax year
Travel expenses
Uniform cost capitalization (UNICAP) rules
