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    #1

    Short Years

    Sometimes a short year is mandated by events such as changes in ownership of an entity.

    However, I've heard once a short year is mandated, this cannot happen again within 48 months. Is there a Code or Reg for this? or have I heard wrong?

    Anyone out there? S.T. you're generally the great source of citation links, can you comment?
    Last edited by Golden Rocket; 09-24-2007, 11:58 PM.
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    #2
    I can't cite anything

    off the top of my head. But now that you mention it my years do seem to be geting shorter every year.

    Comment

      #3
      Short year

      GR,

      I'm not ST, but I did try to find something for you and came up emptyhanded. Sorry.

      If it's out there, ST will find it, as she is the Queen of Research!

      Dennis

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        #4
        Short Year

        Do not know if this will help or not and you may have already looked at it, IRS Pub. 538,
        "Accounting Periods & Methods".

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