Cash and Accrual Methods of Income Tax Accounting

Authors

William J. Bowe

First Page

60

Abstract

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.

Recommended Citation

William J. Bowe, Cash and Accrual Methods of Income Tax Accounting, 3 Vanderbilt Law Review 60 (1949)
Available at: https://scholarship.law.vanderbilt.edu/vlr/vol3/iss1/11