| 1981 - 698 pages
...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... | |
| 1977 - 568 pages
...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... | |
| 1985 - 548 pages
...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... | |
| 1993 - 700 pages
...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... | |
| 1978 - 532 pages
...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... | |
| United States. Internal Revenue Service - 1968 - 1034 pages
...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... | |
| United States. Internal Revenue Service - 1963 - 1436 pages
...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... | |
| United States. Internal Revenue Service - 1968 - 938 pages
...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.... | |
| United States. Internal Revenue Service - 1967 - 1388 pages
...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... | |
| United States. Internal Revenue Service - 1961 - 1668 pages
...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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