News & Analysis as of

Corporate Taxes › Accrual Method

Barnea Jaffa Lande & Co.

Reporting Methods – “Accrual Basis” or “Cash Basis”

Barnea Jaffa Lande & Co. on

The district court recently ruled that when determining a business’s correct reporting method to the Israel Tax Authority (ITA)—on an accrual or a cash basis—it is insufficient to examine the technical question of a...more

Eversheds Sutherland (US) LLP

Miracle on Constitution Avenue - IRS releases anticipated method change guidance regarding new income recognition standards under...

Eversheds Sutherland (US) LLP on

On November 29, 2018, the Internal Revenue Service (IRS) issued Rev. Proc. 2018-60, which provides automatic accounting method change procedures for taxpayers seeking to comply with section 451(b), relating to the timing of...more

Skadden, Arps, Slate, Meagher & Flom LLP

"MassMutual Victory May Pave the Way for Earlier Deductions"

Skadden, Arps, Slate, Meagher & Flom LLP on

Earlier this month, Massachusetts Mutual Life Insurance Company (MassMutual), represented by Skadden, won a federal appeal permitting the company to deduct policyholder dividends in the year the dividends were declared, even...more

3 Results
 / 
View per page
Page: of 1

"My best business intelligence, in one easy email…"

Your first step to building a free, personalized, morning email brief covering pertinent authors and topics on JD Supra:
Sign up Log in
*By using the service, you signify your acceptance of JD Supra's Privacy Policy.
- hide
- hide