Section 481 of the Internal Revenue Code
GPTKB entity
Statements (13)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
section of the Internal Revenue Code
|
| gptkbp:appliesTo |
taxpayers changing accounting methods
|
| gptkbp:citation |
26 U.S.C. § 481
|
| gptkbp:enactedBy |
gptkb:United_States_Congress
|
| gptkbp:enforcedBy |
gptkb:Internal_Revenue_Service
|
| https://www.w3.org/2000/01/rdf-schema#label |
Section 481 of the Internal Revenue Code
|
| gptkbp:partOf |
gptkb:Internal_Revenue_Code
|
| gptkbp:purpose |
to prevent duplication or omission of income or deductions when accounting methods change
|
| gptkbp:relatedTo |
accounting method changes
tax adjustments |
| gptkbp:startDate |
1954
|
| gptkbp:bfsParent |
gptkb:Section_481
|
| gptkbp:bfsLayer |
7
|