Talk:All-events test

26 USC 461(h)
461(h) is almost an undoing of the "all events test", in that it essentially requires treatment of deduction as a cash method taxpayer (recognition in year of receipt). This operates as less of a test, and more of a rule. This should be emphasized. 129.98.229.159 (talk) 22:29, 17 November 2009 (UTC)

Assessment comment
Substituted at 07:22, 29 April 2016 (UTC)