Luke Roosevelt Hornblower (J.D. 2012, Loyola-L.A.), The Empire Strikes Out: The IRS & the Ambiguities of Tax Accounting, 135 Tax Notes 1045 (May 21, 2012):
This article surveys the rare cases in which the IRS has unsuccessfully challenged a taxpayer’s method of accounting as not clearly reflecting income. Those cases together shed light on when tax accounting methods may reflect income just clearly enough to pass judicial muster.
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