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- Doctrine_of_cash_equivalence abstract "The Doctrine of Cash Equivalence states that the U.S. Federal income tax law treats certain non-cash payment transactions like cash payment transactions for federal income tax purposes. The doctrine is used most often for deciding when cash method (as opposed to accrual method) taxpayers are to include certain non-cash income items. Another doctrine often used when trying to determine the timing of the inclusion of income is the constructive receipt doctrine.Most individuals begin as cash method taxpayers because their first form of bookkeeping is a checkbook. In contrast, some businesses start as accrual method taxpayers because businesses use different rules for recording income and expenditures. The Internal Revenue Code (IRC) §446(a) states, however, that "[t]axable income shall be computed under the method of accounting on the basis which the taxpayer regularly computes his income in keeping his books."One of the major advantages to the cash method of accounting is the ability to defer taxation because the recognition of income applicable to amounts in accounts receivable can be deferred to a later year. The Doctrine of Cash Equivalence is important because many people are cash method taxpayers and would be subject to this rule.".
- Doctrine_of_cash_equivalence wikiPageID "14224277".
- Doctrine_of_cash_equivalence wikiPageLength "4138".
- Doctrine_of_cash_equivalence wikiPageOutDegree "10".
- Doctrine_of_cash_equivalence wikiPageRevisionID "521353844".
- Doctrine_of_cash_equivalence wikiPageWikiLink Accrual_method.
- Doctrine_of_cash_equivalence wikiPageWikiLink Basis_of_accounting.
- Doctrine_of_cash_equivalence wikiPageWikiLink Cash_method.
- Doctrine_of_cash_equivalence wikiPageWikiLink Category:Legal_doctrines_and_principles.
- Doctrine_of_cash_equivalence wikiPageWikiLink Category:Taxation_in_the_United_States.
- Doctrine_of_cash_equivalence wikiPageWikiLink Constructive_receipt.
- Doctrine_of_cash_equivalence wikiPageWikiLink Income_tax_in_the_United_States.
- Doctrine_of_cash_equivalence wikiPageWikiLink Negotiable_instrument.
- Doctrine_of_cash_equivalence wikiPageWikiLink Promissory_note.
- Doctrine_of_cash_equivalence wikiPageWikiLink Time_value_of_money.
- Doctrine_of_cash_equivalence wikiPageWikiLink United_States_Court_of_Appeals_for_the_Fifth_Circuit.
- Doctrine_of_cash_equivalence wikiPageWikiLinkText "Doctrine of cash equivalence".
- Doctrine_of_cash_equivalence hasPhotoCollection Doctrine_of_cash_equivalence.
- Doctrine_of_cash_equivalence wikiPageUsesTemplate Template:Reflist.
- Doctrine_of_cash_equivalence wikiPageUsesTemplate Template:UStaxation.
- Doctrine_of_cash_equivalence subject Category:Legal_doctrines_and_principles.
- Doctrine_of_cash_equivalence subject Category:Taxation_in_the_United_States.
- Doctrine_of_cash_equivalence type Concept.
- Doctrine_of_cash_equivalence type Theory.
- Doctrine_of_cash_equivalence comment "The Doctrine of Cash Equivalence states that the U.S. Federal income tax law treats certain non-cash payment transactions like cash payment transactions for federal income tax purposes. The doctrine is used most often for deciding when cash method (as opposed to accrual method) taxpayers are to include certain non-cash income items.".
- Doctrine_of_cash_equivalence label "Doctrine of cash equivalence".
- Doctrine_of_cash_equivalence sameAs m.03cy9vj.
- Doctrine_of_cash_equivalence sameAs Q5287586.
- Doctrine_of_cash_equivalence sameAs Q5287586.
- Doctrine_of_cash_equivalence wasDerivedFrom Doctrine_of_cash_equivalence?oldid=521353844.
- Doctrine_of_cash_equivalence isPrimaryTopicOf Doctrine_of_cash_equivalence.