 | 1958 - 1100 pages
...regulations thereunder for rules relating to capital expenditures. (2) Taxpayer using an accrual method. Under an accrual method of accounting, an expense...determine the fact of the liability and the amount thereof 96028—58 38 Page 497 сап be determined with reasonable accuracy. However, any expenditure which... | |
 | 1961 - 566 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 - 1963 - 1264 pages
...regulations provides that an expense is deductible by a taxpayer using the accrual method of accounting , to amounts In the instant case the taxpayer and others agreed with the supplier to a diminution in the rates charged... | |
 | United States. Internal Revenue Service - 1972 - 624 pages
...engaged in business on that date. Section 1.461-l(a)(2) of the Income Tax Regulations provides that tion 165 (a) determind with reasonable accuracy. Section 54: 10 A- 15 of the New Jersey Corporation Business Tax... | |
 | United States. Internal Revenue Service - 1976 - 720 pages
...rules for the taxable year of deduction. Section 1.461-1 (a) (2) of the regulations provides that, 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 - 1979 - 644 pages
...used in computing taxable income. Section 1.461-l(a)(2) of the Income Tax Regulations provides that, 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 - 1978 - 636 pages
...expenses of the trade or business. Section 1.461-1 (a) (2) of the regulations provides, in part, that under an accrual method of accounting, an expense...taxable year in which all the events have occurred that determine the fact of liability and the amount thereof can be determined with reasonable accuracy.... | |
 | United States. Internal Revenue Service - 1975 - 804 pages
...the 18-month fiscal period. Section 1.461-l(a)(2) of the Income Tax Regulations states, in part, that 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 de determined with reasonable accuracy.... | |
 | United States. Internal Revenue Service - 1976 - 624 pages
...in computing taxable income. Section 1.4611 ( a ) ( 2 ) of the regulations provides, in part, that 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 - 1979 - 664 pages
...it is nothing more than a selling expense. Section 1.461-1 (a) (2) of the regulations provides that 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 can be determined with reasonable accuracy.... | |
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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. 
