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Accrual method of accounting
all-events test
allowance method
annualized income
cash method of accounting
constructive receipt
deferred tax asset
deferred tax liability
direct write-off method
domestic production activities deduction
economic performance
gross income
hybrid method of accounting
net operating loss (NOL)
personal service corporation
realization
recognition
recurring item exception
short-period return
tax benefit rule
taxable income
