§13221
1 cases·1 cited
Statute Text — 26 U.S.C. §13221
Statute text not available for this section.
1 Citing Cases
2054, 2113 (codified at section 451(b)(1)(C)). 22 [*22] payment. Hallmark Cards, Inc. & Subs. v. Commissioner, 90 T.C. 26, 32 (1988). Determining when a taxpayer’s right to payment becomes “unconditional” is a blurry-line test. The inquiry can be confusing and often requires a close encounter with the mystical side of accounting