TN 10 (02-92)
If the agent is an employee, the commissions are earned in the month the beneficiary
completes the last act required to entitle him to the commission.
If the agent is self-employed, the commissions are earned in the year in which they
Where allocation to a particular month is material to an employee, and neither the
beneficiary nor the employer knows when the last act was done, assume the act was
performed in the month the commission was paid.