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Tax accounting in the United States
U.S. tax accounting refers to accounting for tax purposes in the United States. Unlike most countries, the United States has a comprehensive set of accounting principles for tax purposes, prescribed by tax law, which are separate and distinct from Generally Accepted Accounting Principles.
== Basic rules ==
The Internal Revenue Code governs the application of tax accounting. (Section 446 ) sets the basic rules for tax accounting. Tax accounting under (section 446(a) ) emphasizes consistency for a tax accounting method with references to the applied financial accounting to determine the proper method. So the taxpayer must choose a tax accounting method using their financial accounting method as a reference point.
抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』
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