Master Index > "Accounting Methods" to "Audits"
Accounting Methods
Advanced Payments, Treatment of
Advanced Royalties
- Capital v. Expense
- Revenue ruling 77-400
Ad Valorem Taxes
- Form T (Timber)
- McMullan (1978)
- Union Bag-Camp Paper Corp (1963)
- Warner Mountains Lumber Co.
- Willamette Valley Lumber Co.
Capital v. Expense
Reimbursement for
Agricultural conservation Program (ACP)
- Exclusion of cost-share payments
- See "Cost-Sharing Payments" this index
Allocation of Cost
Allowable Basis
Amortization
Annual Growth
As factor in determining depletion
Ownership of
Assignment of Cutting Contract
As precluded later disposal
Loss Deduction
Restrictions of assignment, effect of
Attorney's Fee
Audits and Appeals