United States v. General Dynamics Corp.
id:
united-states-v-general-dynamics-corp-266-1196795
title:
United States v. General Dynamics Corp.
text:
United States v. General Dynamics Corp., 481 U.S. 239 (1987), is a United States Supreme Court case, which hold that under 162(a) of the Internal Revenue Code and Treasury Regulation 1.461-1(a)(2), the "all events" test entitled an accrual-basis taxpayer to a federal income tax business-expense deduction, for the taxable year in which (1) all events had occurred which determined the fact of the taxpayer's liability, and (2) the amount of that liability could be determined with reasonable accurac
brand slug:
wiki
category slug:
encyclopedia
description:
1987 United States Supreme Court case
original url:
https://en.wikipedia.org/wiki/United_States_v._General_Dynamics_Corp.
date created:
date modified:
2023-09-13T03:17:04Z
main entity:
{"identifier":"Q7893294","url":"https://www.wikidata.org/entity/Q7893294"}
image:
fields total:
13
integrity:
14