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Vanderbilt Law Review

1949

Cash and accrual

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Cash And Accrual Methods Of Income Tax Accounting, William J. Bowe Dec 1949

Cash And Accrual Methods Of Income Tax Accounting, William J. Bowe

Vanderbilt Law Review

It is the purpose of this article to introduce the two methods of income'tax accounting to the general practitioner who is not a specialist in the field and to the student who is attempting to learn the subject of income taxation. The article simply seeks to express in a clear and orderly fashion the developed law on the topic.