What Is Tax Accounting?

Tax accounting is accounting for tax purposes. In the United States, tax accounting is governed by the Internal Revenue Code. The basic rules and regulations of tax accounting are dictated by Section 446 of the IRC. The main principles of Section 446 in the IRC stress consistency in tax accounting, mentioning applied financial accounting to come up with the appropriate method. Taxpayers must determine their tax-accounting technique by using their financial accounting technique as a point of reference.




Sumber : http://www.ehow.com/about_4728517_tax-accounting_.html


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