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Journal Articles

The Impact of Accounting Methods, the Doctrine of Election, and Income Distortion on a Start-Up Election

Available to Purchase
Glenn Walberg
Journal: The ATA Journal of Legal Tax Research
The ATA Journal of Legal Tax Research (2013) 11 (1): 33–54.
https://doi.org/10.2308/jltr-50454
Published: 01 March 2013
... the manner by which the taxpayer recovers costs associated with the growth. This article explores how the taxpayer's initial choice to characterize business growth as an expansion or start-up could become binding on the taxpayer and Internal Revenue Service (IRS) under accounting method rules...
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