...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...

...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...

...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...

...an allowable deduction is deductible for the 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. Section 451 (a) of the Code provides that the amount of any item of gross income shall be included...

...the regulations provides, in part, that under an accrual method of accounting an allowable deduction is deductible for the 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....

...definition of an accrued expense for tax purposes as follows: It states in part that,' "Under an accrued method of accounting, an expense is deductible for...no accrual shall be made in any case in which all the events have not occurred which fix the liability, the fact that the exact amount of the liability...

...this section are further clarified by the Regulation 1.461 — 1 (a) (2) which states in part that, "under an accrual method of accounting, an expense is deductible for the taxable year in which all events have occurred which determine the fact of the liability and the amount thereof can be determined...

...— If a corporation is on the accrual method of accounting it may deduct a price rebate only in the year in which "all the events have occurred which determine the fact of the 16 Se« supra. 17 See supra. 18 Take the situation of a cooperative "customer" who Is In the 70 percent...

...deducted for the taxable year in which actually paid. Under the accrual method, income is to be included for the taxable year in which all the events have occurred which fix the right to receive such income and the amount thereof can be determined with reasonable accuracy!...

...deducted for the taxable year in which actually paid. Under the accrual method, income is to be included for the taxable year in which all the events have occurred which fix the right to receive such income and the amount thereof can be determined with reasonable accuracy;...