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

法律翻译Gilbert，毕业于亚洲顶尖的高级翻译学院，擅长翻译有关矿产资源领域的法律文件。