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.]

---

词条贡献者

译员Susanne，知名国际商学院金融专业，专注翻译各种与并购诉讼有关的法律文件。