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" Under an accrual method of accounting, an expense is deductible for the taxable year in which att the events have occurred which determine the fact of the liability and the amount thereof can be determined with reasonable accuracy. "
Reports of the Tax Court of the United States - Page 148
by United States. Tax Court - 1984
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Code of Federal Regulations: Containing a Codification of Documents of ...

1981
...regulations thereunder for rules relating to capital expenditures. (2) Taxpayer using an accrual method. Under an accrual method of accounting, an expense...thereof can be determined with reasonable accuracy. However, any expenditure which results in the creation of an asset having a useful life which extends...
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The Code of Federal Regulations of the United States of America

1977
...or method of computing the amount of liability of any item referred to in section 810(c) occurs in the taxable year in which all the events have occurred which determine the change in the basis or method of computing the amount of such liability and, in which, the amount thereof...
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The Code of Federal Regulations of the United States of America

1985
...or method of computing the amount of liability of any item referred to in section 810(c) occurs in the taxable year in which all the events have occurred which determine the change in the basis or method of computing the amount of such liability and, in which, the amount thereof...
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The Code of Federal Regulations of the United States of America

1993
...amount of liability of any item referred to in sec26 CFR Ch. I (4-1-93 Edition) tion 810(c) occurs in the taxable year in which all the events have occurred which determine the change hi the basis or method of computing the amount of such liability and, in which, the amount thereof...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1978
...amount 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 which establish the fact of the liability giving rise to such deduction and the amount thereof can be determined...
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Internal Revenue Bulletin: Cumulative bulletin

United States. Internal Revenue Service - 1968
...or estate. Section 1.461-1 (a) (2) of the Income Tax Regulations provides? in part, that under the accrual method of accounting, an expense is deductible...thereof can be determined with reasonable accuracy. However, any expenditure that results in the creation of an asset having a useful life that extends...
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Internal Revenue Bulletin: Cumulative bulletin

United States. Internal Revenue Service, United States. Bureau of Internal Revenue - 1963
...regulations provides that an expense is deductible by a taxpayer using the accrual method of accounting for the taxable year in which all the events have...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...
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Internal Revenue Bulletin: Cumulative bulletin

United States. Internal Revenue Service - 1968
...allowable deductions shall, as a general rule, be taken into account for the taxable year in which paid. Under an accrual method of accounting, an expense...taxable year in which all the events have occurred that determine the fact of the liability and the amount thereof can be determined with reasonable accuracy....
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Internal Revenue Bulletin: Cumulative bulletin

United States. Internal Revenue Service - 1967
...the trade or business. Section 1.461-1 (a) (2) of the regulations provides, in part, that under the accrual method of accounting, an expense is deductible for the taxable year in which all of the events have occurred which determine the fact of the liability and the amount thereof can be...
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Internal Revenue Bulletin: Cumulative bulletin

United States. Internal Revenue Service, United States. Bureau of Internal Revenue - 1961
...used in computing taxable income. Under the accrual method of accounting, deductions are allowable for the taxable year in which all the events have occurred which establish the fact of liability giving rise to such deduction and the amount rliereof. Where a liability...
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