Vol. 37, Issue 3, 1985June 01, 1985 EDT
The Deduction of Future Liabilites by Accrual-Basis Taxpayers: Premature Accruals, the All Events Test, and Economic Performance
The Deduction of Future Liabilites by Accrual-Basis Taxpayers: Premature Accruals, the All Events Test, and Economic Performance
Erik M. Jensen,
Erik M. Jensen, The Deduction of Future Liabilites by Accrual-Basis Taxpayers: Premature Accruals, the All Events Test, and Economic Performance, 37 Fla. L. Rev. 443 (1985).