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

Authors

Erik M. JensenFollow

Recommended Citation

Erik M. Jensen, The Deduction of Future Liabilites 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