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461(h) is almost an undoing of the "all events test", in that it essentially requires treatment of deduction as a cash method taxpayer (recognition in year of receipt). This operates as less of a test, and more of a rule. This should be emphasized. 129.98.229.159 (talk) 22:29, 17 November 2009 (UTC)[reply]
The comment(s) below were originally left at Talk:All-events test/Comments, and are posted here for posterity. Following several discussions in past years, these subpages are now deprecated. The comments may be irrelevant or outdated; if so, please feel free to remove this section.
== Class ==
Start class because the article needs content in the sections on history and impact.EECavazos (talk) 02:52, 11 May 2008 (UTC)[reply]
== Priority ==
Low priority because the article is on tax accounting, so it would have low traffic and it is a subset of a larger topic.EECavazos (talk) 02:53, 11 May 2008 (UTC)[reply]
Last edited at 02:53, 11 May 2008 (UTC).
Substituted at 07:22, 29 April 2016 (UTC)
