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Taxation & Estate Planning

: TaxProf Blog

Substantial Performance, Ministerial Acts and the All Events Tests

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Glenn Walberg (University of North Carolina-Wilmington, Cameron School of Business) has published Just Enough: Substantial Performance, Ministerial Acts and the All Events Tests for Income and Expense Accruals, 10 Fla. Tax Rev. 459 (2010). Here is the Conclusion: The doctrine of substantial performance can fill a gap in the tax...

Full post as published by TaxProf Blog on March 02, 2011 (boomark / email).

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