Each taxpayer is an accrual basis taxpayer

Chapter $27,$ D$\mathrm{.}1$

taxpayer owns a fashion boutique on Friday December $29$th she had a large sale. At the close of business she added of her seats, summarized below period from her Friday receipts, how much must be included in her income for the year?

Cash $$5000$

Checks $$15,000$

Credit card charges $$45,000$

Chapter $27,$ D$\mathrm{.}3$

Taxpayer is a computer consultant. In November of this year taxpayer performed $$50,000$ worth of services for Client. Taxpayer set Client the bill at the end of November and Client mailed a check. While taxpayer received the check on December $27$th$,$ he did not deposit it until the following year. In which year must taxpayer report the $$50,000?$

Chapter $27,$ D$\mathrm{.}9$

Taxpayer makes a $$10,000$ charitable contribution to his favorite charity by placing a charge on his credit card. For purposes of determining whether taxpayer is entitled to a charitable contribution deduction, when is the payment considered as having been made?