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