Under an accrual method of accounting, an expense is deductible for the taxable year in which all the events have occurred which determine the fact of the liability and the amount thereof can be determined with reasonable accuracy. Alternative Mortgage Instruments Research Study - Էջ 43United States. Federal Home Loan Bank Board - 1977Ամբողջությամբ դիտվող - Այս գրքի մասին
| 1981 - 698 էջ
...accounting, an expense is deductible for the taxable year in which all the events have occurred which determine the fact of the liability and the amount...thereof can be determined with reasonable accuracy. However, any expenditure which results in the creation of an asset having a useful life which extends... | |
| 1959 - 1584 էջ
...expenditures. (2) Taxpayer using an accrual method. Under an accrual method of accounting, an expense is deductible for the taxable year in which all the events have occurred which determine the fact of the liability and the amount thereof .can be determined with reasonable... | |
| 1984 - 660 էջ
...expenditures. (2) Taxpayer using an accrual method. Under an accrual method of accounting, an expense is deductible for the taxable year in which all the events have occurred which determine the fact of the liability and the amount thereof can be determined with reasonable... | |
| 1969 - 388 էջ
...expenditures. (2 ) Taxpayer using an accrual method. Under an accrual method of accounting, an expense is deductible for the taxable year in which all the events have occurred which determine the fact of the liability and the amount thereof can be determined with reasonable... | |
| United States. Internal Revenue Service - 1968 - 938 էջ
...into account for the taxable year in which paid. Under an accrual method of accounting, an expense is deductible for the taxable year in which all the...thereof can be determined with reasonable accuracy. No accrual shall be made in any case in which all of the events have not occurred that fix the liability.... | |
| United States. Internal Revenue Service - 1963 - 1436 էջ
...using the accrual method of accounting for the taxable year in which all the events have occurred which determine the fact of the liability and the amount...thereof can be determined with reasonable accuracy. In the instant case the taxpayer and others agreed with the supplier to a diminution in the rates charged... | |
| United States. Internal Revenue Service - 1968 - 1034 էջ
...the Income Tax Regulations provides? in part, that under the accrual method of accounting, an expense is deductible for the taxable year in which all the events have occurred which determine the fact of the liability and the amount thereof can be determined with reasonable... | |
| 1961 - 566 էջ
...expenditures. (2) Taxpayer using an accrual method. Under an accrual method of accounting, an expense is deductible for the taxable year in which all the events have occurred which determine the fact of the liability and the amount thereof can be determined with reasonable... | |
| United States. Tax Court - 1962 - 1244 էջ
...expense is deductible for tie taxable year in which all the events have occurred which determine the fad of the liability and the amount thereof can be determined with reasonable accuracy. * * * This provision of the regulations is in substance what was held in an early decision of the United... | |
| United States. Internal Revenue Service - 1963 - 1264 էջ
...using the accrual method of accounting for the taxable year in which all the events have occurred which In the instant case the taxpayer and others agreed with the supplier to a diminution in the rates charged... | |
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