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

资深译员Jenny，国内名牌大学法律英语专业，专注翻译各种与重组、破产及重整有关的法律文件。