all events test
- The test for determining the year in which an item of deduction for income tax purposes accrues, under which a tax is held to accrue when all events have occurred which fix the amount of the tax and determines the liability of the taxpayer to pay it. United States v Consolidated Edison Co. 366 US 380, 6 L Ed 2d 356, 81 S Ct 1326.
Ballentine's law dictionary. Anderson, W.S.. 1998.
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