The authors analyze the present status of the doctrines of realization and recognition as they exist in Florida corporate income taxation. Relevant legislative history and recent cases, focusing on a conflict between these doctrines, are examined. The resulting problems are analyzed and possible solutions suggested.
Samuel C. Ullman and Carol L. Zeiner,
The Realization Doctrine in Florida Corporate Income Taxation: A History and an Analysis Since S.R.G.,
33 U. Miami L. Rev.
Available at: http://repository.law.miami.edu/umlr/vol33/iss4/16