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Taxation & Estate Planning

: TaxProf Blog

Hasen: The Tax Treatment of Advance Receipts

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David M. Hasen (Michigan) has posted The Tax Treatment of Advance Receipts, 62 Tax L. Rev. ___ (2008), on SSRN. Here is the abstract: Under the present income tax, some advance receipts are neither taxable on receipt nor deductible on...

Full post as published by TaxProf Blog on June 09, 2008 (boomark / email).

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