後入先出法の一致要求の適用範囲(社会科学編)

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概要

• 論文の詳細を見る

• Since the last-in,first-out method (LIFO) became an accepted method of pricing inventories for income tax purposes, the Internal Revenue Code (IRC) has permitted a taxpayer to use the LIFO for tax purposes only if the taxpayer also uses the LIFO to determine income for financial reporting purposes. This requirement is known as the LIFO conformity requirement. The scope of the LIFO conformity requirement has been a continuing problem for taxpayers. For many years, Internal Revenue Service (IRS) provided guidelines through revenue rulings. These rulings were often inadequate,as they addressed particular facts only and did not provide sufficiently broad guidance to most taxpayers. Nevertheless,most were decided in accordance with certain general principles that demonstrated IRS's expansive interpretation of the requirement. The main aim of this paper is to illustrate the scope of the LIFO conformity requirement.

• 信州短期大学の論文
• 1998-12-25

著者

• 坂本 雅士

  信州短期大学

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