...with the taxpayer's method of accountIng. Under an accrual method of accounting, income is ineludible in gross income when all the events have occurred...thereof can be determined with reasonable accuracy. Therefore, under such a method of accounting If, in the case of compensation for services, no determination...

...Under an accrual method of accounting, income is ineludible in Chapter I — Internal Revenue Service gross income when all the events have occurred which...thereof can be determined with reasonable accuracy. Therefore, under such a method of accounting if, in the case of compensation for services, no determination...

...(ii) Accrual method. Generally, under an accrual method, income is to be included for the taxable year when all the events have occurred which fix the right...thereof can be determined with reasonable accuracy. Under such a method, deductions are allowable for the taxable year in which all the events have occurred...

...accrual of such interest. Section 1.451-1 (a) of the Income Tax Regulations provides, in part, that under an accrual method of accounting, income is includible...thereof can be determined with reasonable accuracy. Consequently, where the accrual method is used, the right to receive and not the actual receipt determines...

...include income in gross income for the taxable year in which it is actually or constructively received. Under an accrual method of accounting, income is includible...thereof can be determined with reasonable accuracy. Advance payments of incomej received without restriction as to their use, are includible in gross income...

...taxpayer unless includible for a different year in accordance with the taxpayer's method of accounting. Under an accrual method of accounting, income is includible...thereof can be determined with reasonable accuracy. Therefore, under such a method of accounting if, in the case of compensation for services, no determination...

...different year in accordance with the taxpayer's method of accounting. It is further provided that, under an accrual method of accounting, income is includible...thereof can be determined with reasonable accuracy. Section 1.461-1 (a) (2) of the regulations provides that an expense is deductible by a taxpayer using...

...Tax Regulations provides, in part, that under the accrual method of accounting, income is ineludible in gross income when all the events have occurred...thereof can be determined with reasonable accuracy. It is clear that the event that fixed the right of the banks in Virginia to receive the refunds occurred...

...with the taxpayer's method of accounting. Under an accrual method of accounting, income is ineludible in gross income when all the events have occurred...thereof can be determined with reasonable accuracy. In the instant case the trust does not receive the good-faith deposits as its own, subject to its unfettered...

...the Income Tax Regulations provides that under an accrual method of accounting, income is ineludible in gross income when all the events have occurred...thereof can be determined with reasonable accuracy. Rev. Rul. 64-247, 1964-2 CB 179, holds, in part, that where a regulated investment company recovered...