all events test

all-events test. Tax. A requirement that all events fixing an accrual-method taxpayer’s right to receive income or incur expense must occur before the taxpayer can report an item of income or expense. [Cases: Internal Revenue 3373.]

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词条贡献者

译者圣强，毕业于一所培养高级翻译以及跨文化事务专家的精英大学，擅长翻译各种与房地产交易及建筑纠纷相关的法律文件。