 | United States. Tax Court - 1976 - 1190 pages
...deduction may be taken. Sec. 46 1.3 Under the accrual method of accounting, an expense is deductible in the taxable year in which all the events have occurred which determine the fact of the taxpayer's liability and the amount thereof can be determined with reasonable accuracy. United States... | |
 | United States. Tax Court - 1972 - 942 pages
...general rule for determining the proper year for deduction by an accrual method taxpayer : Under the accrual method of accounting, an expense Is deductible for the taxable year In which an the events have occurred which determine the fact of the liability and the amount thereof can be... | |
 | United States. Tax Court - 1974 - 936 pages
...costs for the future overhauls of its aircraft engines and airf rames, we must determine : (1) Whether all the events have occurred which determine the fact of the liability for the expenses of the overhauls to be performed in future years ; and if this question is answered... | |
 | United States. Tax Court - 1986 - 1142 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. Congress. House. Committee on Ways and Means - 1975 - 32 pages
...the amount 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 the expense and the amount can be determined with... | |
 | 1970 - 428 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... | |
 | 1973 - 532 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... | |
 | 1966 - 404 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... | |
 | 1967 - 416 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... | |
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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. 
