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IRS Publication 334, Tax Guide for Small Business
IRS Publication 334 is the federal tax guide 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. Business Finances is the one section whose questions cite it. Every figure in it belongs to the tax year on its cover.
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
This is a public document, and nothing here holds its wording back. The corpus reads it page by page from the official copy, and a citation names a page of it, so this page says what the document is, which edition it is, and links that copy.
How a question cites it
A citation to 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. You can check every claim against the copy linked above.
What on this site rests on it
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