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翻訳と辞書　辞書検索 [ 開発暫定版 ] スポンサード リンク United States v. General Dynamics Corp. ： ウィキペディア英語版 United States v. General Dynamics Corp. ''United States v. General Dynamics Corp.'', , the United States Supreme Court held that, under 162(a) of the Internal Revenue Code (26 USCS 162(a)) and Treasury Regulation 1.461-1(a)(2) ( 26 CFR 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 accuracy. ==Background== 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「United States v. General Dynamics Corp.」の詳細全文を読む スポンサード リンク 翻訳と辞書 : 翻訳のためのインターネットリソース Copyright(C) kotoba.ne.jp 1997-2016. All Rights Reserved.