1). Compare and contrast the rules for deducting expenses related to foreign and domestic travel. 2). Describe the all-events test for determining income and describe how to determine the date on which the all-events test has been met. 3). Compare and contrast the tax treatment for rental income received in advance with advance payments for goods and services. 4). a. Compare and contrast the tests for accruing income and those for accruing deductions for tax purposes. b. How is this rule changed for related parties