The Deduction of Future Liabilities by Accrual-Basis Taxpayers: Premature Accruals, the All Events Test, and Economic Performance

Authors

Erik M. Jensen, Case Western Reserve University School of Law

Recommended Citation

Erik M. Jensen, The Deduction of Future Liabilities by Accrual-Basis Taxpayers: Premature Accruals, the All Events Test, and Economic Performance, 37 Fla. L. Rev. 443 (1985).
Available at: https://scholarship.law.ufl.edu/flr/vol37/iss3/1