丸善雄松堂株式会社
学術情報ソリューション事業部
法律情報営業部

〒160-0002
東京都新宿区四谷坂町10-10
Tel: 03-6367-6120
Fax: 03-6367-6215

※2018年5月7日より電話・Fax番号が変わりました。

ご注文に際して

個人情報保護方針

コーポレートサイト

棚卸資産に対する連邦所得税

Federal Income Taxation of Inventories

Leslie J. Schneider

3 vols. Looseleaf. 1979 to date.(追録年2回)

Matthew Bender. ISBN: 9780820513041

¥442,859

在庫あり

棚卸資産の税務処理に関する詳細な解説書。低価法、原価法、後入先出法(LIFO)、金額後入先出法、UNICAPルール等の評価手法の実務詳細を、関連規則や書式等の資料を豊富に交えて解説。

【Table of Contents】

Volume 1

Ch.1 The Need for Inventories

Ch.2 When Goods Are Included in Inventory - The Flow of Goods and Costs

Ch.3 Methods of Inventory Valuation - General Principles

Ch.4 Uniform Capitalization Rules - Background and Substantive Rules

Ch.5 Uniform Capitalization Rules - Allocation Methods - Transition Procedures - Long-Term Contracts - Computation of Cost of Goods Sold

Ch.6 Inventory Valuation - Subnormal Goods

Ch.7 Inventory Valuation - Lower of Cost or Market

Ch.8 Inventory Valuation Methods - Specialized Industries

Ch.9 LIFO - Background and History

Ch.10 LIFO - Adoption and Termination - Economic Considerations and Procedural Aspects

Ch.11 Adoption of LIFO - Substantive Requirements

Ch.12 Specific Goods LIFO

Ch.13 Dollar-Value LIFO - General Concepts and Methods of Pooling

Ch.14 Methods of Pricing Dollar-Value LIFO Inventories

Ch.14A Retail and Simplified LIFO Pricing

Ch.15 Dollar-Value LIFO - Methods of Valuing Increments

Ch.16 LIFO Method Changes

Ch.17 Transfer of Inventories

Volume 2

App.I 1986 Code Provisions - Inventories

App.II Income Tax Regulations - Inventories

App.IIA Notices - Inventories

App.III Internal Revenue Service Administrative Pronouncements - Revenue Rulings, Revenue Procedures and Letter Rulings

Volume 3

App.III IRS Administrative Pronouncements (continued)

App.IIIA Internal Revenue Service Letter Rulings Pre-November 1, 1976 Requests

App.IIIB General Counsel Memoranda

App.IV Sample LIFO Election and Accounting Method Change Election

App.V Internal Revenue Manual - Inventories