cash basis
Definitions from Case Law · United States Supreme Court
Definitions from Case Law
From 333 U.S. 496 - Commissioner of Internal Revenue v. South Texas Lumber Co · 1948Most cited · 2,076 citing opinions
under which latter method annual net income is measured by the difference between actual cash received and paid out within the taxable year
How often courts cite the case defining “cash basis”
Court decisions citing the opinion that defined “cash basis” — 2,070 in all, by decade. Counts are citations to the defining case as a whole, not verified uses of the term. The dip in the most recent years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the latest years.