accrued income
Defined in 1 dictionary — Case Law
Definitions from Case Law
From 312 U.S. 636 - Helvering v. Enright's Estate · 1941Most cited · 217 citing opinions
Accrued income under § 42 for uncompleted operations includes the value of the services rendered by the decedent, capable of approximate valuation whether based on the agreed compensation or on quantum meruit