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The IRS maintained that the accrual method taxpayers in the three Supreme Court cases known as the Trilogy recognize income on advance payments in the

The IRS maintained that the accrual method taxpayers in the three Supreme Court cases known as the "Trilogy" recognize income on advance payments in the year of receipt. Explain how the IRS was able to win this argument in court and require the taxpayer to use the method of recognizing income in year of receipt

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