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13 relations: Basis of accounting, CCH (company), Chicago White Sox, Federal Reporter, Fiscal year, Income tax in the United States, Internal Revenue Code, Luther Merritt Swygert, Roger Joseph Kiley, Schlude v. Commissioner, Thomas E. Fairchild, United States Court of Appeals for the Seventh Circuit, United States Tax Court.
Basis of accounting
A basis of accounting can be defined as the time various financial transactions are recorded.
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CCH (company)
CCH (Commerce Clearing House), a Wolters Kluwer business, is a provider of software and information services for tax, accounting and audit workers.
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Chicago White Sox
The Chicago White Sox are an American professional baseball team based in Chicago, Illinois.
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Federal Reporter
The Federal Reporter is a case law reporter in the United States that is published by West Publishing and a part of the National Reporter System.
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Fiscal year
A fiscal year (or financial year, or sometimes budget year) is the period used by governments for accounting and budget purposes, which vary between countries.
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Income tax in the United States
Income taxes in the United States are imposed by the federal, most state, and many local governments.
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Internal Revenue Code
The Internal Revenue Code (IRC), formally the Internal Revenue Code of 1986, is the domestic portion of federal statutory tax law in the United States, published in various volumes of the United States Statutes at Large, and separately as Title 26 of the United States Code (USC).
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Luther Merritt Swygert
Luther Merritt Swygert (February 5, 1905 – March 16, 1988) was a United States federal judge.
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Roger Joseph Kiley
Roger Joseph Kiley (October 23, 1900 – September 6, 1974) was an American football player and later a United States federal judge.
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Schlude v. Commissioner
Schlude v. Commissioner, 372 U.S. 128 (1963), is a decision by the United States Supreme Court in which the Court held that, under the accrual method, taxpayers must include as income in a particular year advance payments by way of cash, negotiable notes, and contract installments falling due but remaining unpaid during that year.
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Thomas E. Fairchild
Thomas Edward Fairchild (December 25, 1912 – February 12, 2007) was an American judge, attorney, and politician who served on the United States Court of Appeals for the Seventh Circuit.
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United States Court of Appeals for the Seventh Circuit
The United States Court of Appeals for the Seventh Circuit (in case citations, 7th Cir.) is a federal court with appellate jurisdiction over the courts in the following districts.
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United States Tax Court
The United States Tax Court (in case citations, T.C.) is a federal trial court of record established by Congress under Article I of the U.S. Constitution, section 8 of which provides (in part) that the Congress has the power to "constitute Tribunals inferior to the supreme Court".
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References
[1] https://en.wikipedia.org/wiki/Artnell_Company_v._Commissioner
