The Realization Doctrine in Florida Corporate Income Taxation: A History and an Analysis Since S.R.G.

Authors

Samuel C. Ullman
Carol L. Zeiner

Abstract

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.

Recommended Citation

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. Mia. L. Rev. 1329 (1979)
Available at: https://repository.law.miami.edu/umlr/vol33/iss4/16