アメリカの内国歳入法における「帳簿の一致要求」 : 帳簿上の会計方法と課税所得計算

概要

論文の詳細を見る
The book conformity requirement is set force in Internal Revenue Code (IRC) Section 446 (a) as follows : "Taxable income shall be computed under the method of accounting on the basis of which the taxpayer regularly computes his income in keeping his books" On the surface, the book conformity requirement is rather straightforward. A taxpayer must compute income for tax purposes on the same basis it computes income for book purposes. Consequently, if a taxpayer wishes to use a particular method or methods for tax purposes, the taxpayer needs only to adopt those methods for book purposes. Notwithstanding its surface simplicity, numerous issues arise as a consequence of the book conformity requirement. These issues generally arise as a result of computing book income on more than one basis, making adjustments to convert from one method of book accounting to another, and reporting to creditors and shareholders on a basis other than that used for tax purposes. The main aim of this paper is to illustrate the evolution and the substance of the book conformity requirement.
信州短期大学の論文
1999-12-25