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  2. Entity classification election - Wikipedia

    en.wikipedia.org/wiki/Entity_classification_election

    The IRS uses the information entered on the form to establish the entity's filing and reporting requirements for federal tax purposes. [3] Certain domestic and foreign entities that were in existence before January 1, 1997, and have an established federal tax classification generally do not need to make an election to continue that classification.

  3. FIFO and LIFO accounting - Wikipedia

    en.wikipedia.org/wiki/FIFO_and_LIFO_accounting

    This reserve, a form of contra account, is essentially the amount by which an entity's taxable income has been deferred by using the LIFO method. [ 2 ] In most sets of accounting standards, such as the International Financial Reporting Standards, FIFO (or LIFO) valuation principles are "in-fine" subordinated to the higher principle of lower of ...

  4. Internal Revenue Code section 1031 - Wikipedia

    en.wikipedia.org/wiki/Internal_Revenue_Code...

    For example, if your tax return is due April 15, but that date falls on a Saturday, then your tax return due date is forwarded to the first business day following April 15, or Monday, April 17. However, if a deadline falls on a Sunday, the requirements for the exchange must be met no later than the last business day prior to the deadline date ...

  5. 1978 California Proposition 13 - Wikipedia

    en.wikipedia.org/wiki/1978_California_Proposition_13

    California has the highest marginal income and capital gains tax rate and is in the top ten highest corporate tax and sales tax rates nationally. In 2016, California had the 17th-highest per-capita (per-person) property tax revenue in the country at $1,559, up from 31st in 1996. [ 30 ]

  6. Worried about your drinking? Check out our Dry January advice

    www.aol.com/worried-drinking-check-dry-january...

    3. Share your goal with others. Informing a few friends or family members of your goal can help you reach it, experts say. ... The tax deadline for some small businesses affected by disasters in ...

  7. Catholic nun arrested for bringing mafia messages to prisoners

    www.aol.com/catholic-nun-arrested-bringing-mafia...

    A Catholic nun was arrested by Italian police on Thursday for bringing messages for the mafia to prisoners, police said in a news statement. Sister Anna Donelli acted on several occasions as an ...

  8. California attorney general sues groups over abortion ...

    www.aol.com/california-attorney-general-sues...

    California Attorney General Rob Bonta announced Thursday that his office has filed a lawsuit against two organizations that operate crisis pregnancy centers, saying the organizations used ...

  9. Provision (accounting) - Wikipedia

    en.wikipedia.org/wiki/Provision_(accounting)

    A provision shall be recognized if the following criteria are fulfilled: an entity has a present obligation as a result of a past event; it is probable that an outflow of resources embodying economic benefits will be required to settle the obligation; a reliable estimate can be made of the amount of the obligation. [3]