This publication explains some of the rules for accounting periods and accounting methods. It is not intended as a guide to general business and tax accounting rules. Current revision Publication 538 PDF (HTML | eBook EPUB) Recent developments None at this time. Other items you may find useful All revisions for Publication 538 About Publication 537, Installment Sales About Publication 541, Partnerships About Publication 542, Corporations Other current products Related items About Form 1128, Application to Adopt, Change or Retain a Tax Year About Form 2553, Election by a Small Business Corporation About Form 3115, Application for Change in Accounting Method About Form 8716, Election to Have a Tax Year Other Than a Required Tax Year
