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- W2314891936 abstract "Written during the Paleozoic era, this article considers the timing of deductions by accrual-basis taxpayers. The article considers timing problems under pre-1984 prior law, where the benefit of a deduction for a future obligation could provide grossly inflated tax benefits; the limitations of the all events test as the sole determinant of timing; and the effect of statutory changes made by the Tax Reform Act of 1984, which require that a deduction be deferred until economic performance has occurred." @default.
- W2314891936 created "2016-06-24" @default.
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- W2314891936 date "2006-01-01" @default.
- W2314891936 modified "2023-09-25" @default.
- W2314891936 title "The Deduction of Future Liabilities by Accrual-Basis Taxpayers: Premature Accruals, the All Events Test, and Economic Performance" @default.
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