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" 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 43
United States. Federal Home Loan Bank Board - 1977
Ամբողջությամբ դիտվող - Այս գրքի մասին

Code of Federal Regulations: Containing a Codification of Documents of ...

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...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Code of Federal Regulations: Containing a Codification of Documents of ...

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...
Ամբողջությամբ դիտվող - Այս գրքի մասին

The Code of Federal Regulations of the United States of America

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...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Code of Federal Regulations: Containing a Codification of Documents of ...

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...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Internal Revenue Bulletin: Cumulative bulletin, Մաս 1

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....
Ամբողջությամբ դիտվող - Այս գրքի մասին

Internal Revenue Bulletin: Cumulative bulletin

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...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Internal Revenue Bulletin: Cumulative bulletin, Թողարկում 2

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...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Code of Federal Regulations: Containing a Codification of Documents of ...

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...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Reports of the Tax Court of the United States, Հատոր 37

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...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Internal Revenue Bulletin

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...
Ամբողջությամբ դիտվող - Այս գրքի մասին




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