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(Rev. Proc. 2001-10, 2001-1 CB)
7. SK uses the accrual method of accounting for book and tax purposes. Would it qualify to use the cash method of accounting for tax purposes if it continued to use the accrual method for book purposes?
Taxable income shall be computed under the method of accounting on the basis of which SK regularly computes its income in keeping its books...
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Would it qualify to use the cash method of accounting for tax purposes if it continued to use the accrual method for book purposes?
Taxable income shall be computed under the method of accounting on the basis of which SK regularly computes its income in keeping its books. Therefore SK cannot use Cash method of accounting for Tax purposes...
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