| 翻訳と辞書 | Tax accounting in the United States| Tax accounting in the United States  : ウィキペディア英語版 | 
 
 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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