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

译者Susanne，世界顶尖法学院国际税法专业，擅长翻译各种与联邦税务纠纷相关的法律文件。