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IRS Publication 334, Tax Guide for Small Business
Accounting methods, business income, deductible expenses and self-employment tax, as the federal revenue service explains them to a sole proprietor.
This is not law
Federal guidance for a sole proprietor: which accounting methods and tax years are available, what counts as business income, which expenses may be deducted, and how the return and the self-employment tax are figured. It is not law: it explains the Internal Revenue Code and the regulations under it. Every figure in it belongs to the tax year on its cover.
- Cited as
- IRS Publication 334, Tax Guide for Small Business
- Pages
- 57
- Official copy
- PDF from the publisher
Why the wording is not on this page
The wording belongs to its publisher, United States Government, so this page carries what the document is, which edition it is, and a link to the official copy. Reproducing it here would put a second copy of somebody else's document on the internet, and a second copy is the one that goes stale.
How a question cites it
A citation naming this document carries the publication number, the tax year it is for and the page number, an exact quote, and the anchor of the page it is on, which counts the pages of the file and not the numbers printed on them. Every claim a question makes about it is checkable in the copy linked above.