Tax Court Rules Matching Concept Does Not Limit Deduction.Published in:Journal of Corporate Accounting & Finance (Wiley), 2000, v. 11, n. 6, p. 77, doi. 10.1002/1097-0053(200009/10)11:6<77::AID-JCAF15>3.0.CO;2-LBy:Dennis-Escoffier, ShirleyPublication type:Article