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Tax Lawyer, Vol. 62, No. 2 CONSTRUCTIVE CONDITIONS AND THE ALL EVENTS TEST 433433Constructive Conditions and the All Events TestGLENN WALBERG*I. IntroductionAccrual-method taxpayers generally follow two-pronged all events tests to determine when they should account for income and liability items. One all events test calls for the inclusion of an item in gross income for the first taxabbl year during which all events have occurred to fix the taxpayer’s right to receive such item and the amount has...