- constructive-receipt doctrine
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Same as constructive receipt of income.=>> income.
Webster's New World Law Dictionary. Susan Ellis Wild. 2000.
constructive-receipt doctrine
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Constructive receipt — Part of a series on Taxation Taxation in the United States … Wikipedia
Constructive Receipt — A tax term mandating that a taxpayer is liable for income, which has not been physically received, but has been credited to the taxpayer s account or otherwise becomes available for him or her to draw upon in the future. Constructive receipt of… … Investment dictionary
constructive receipt of income — As applied to tax laws, is taxable income which is unqualifiedly subject to the demand of taxpayer on cash receipts and disbursements method of accounting, whether or not such income has actually been received in cash. Gounares Bros. & Co. v. U.… … Black's law dictionary
constructive receipt of income — As applied to tax laws, is taxable income which is unqualifiedly subject to the demand of taxpayer on cash receipts and disbursements method of accounting, whether or not such income has actually been received in cash. Gounares Bros. & Co. v. U.… … Black's law dictionary
Davis v. Commissioner (constructive receipt) — Davis v. Commissioner., T.C. Memo. 1978 12 (1978),[1] was a case in which the United States Tax Court held that in order to have constructive receipt, a taxpayer must have notice of the attempt to transfer funds to the taxpayer. Contents 1… … Wikipedia
Doctrine of Cash Equivalence — The Doctrine of Cash Equivalence states that the U.S. Federal income tax law treats certain non cash payment transactions like cash payment transactions for federal income tax purposes.1 The doctrine is used most often for deciding when cash… … Wikipedia
Doctrine of cash equivalence — Part of a series on Taxation Taxation in the United States … Wikipedia
claim of right doctrine — As contemplated under doctrine of adverse possession is simply that claimant is in possession as owner, with intent to claim the land as his or her own, and not in recognition of or subordination to record title owner. Sisson v. Koelle, 10… … Black's law dictionary
claim of right doctrine — As contemplated under doctrine of adverse possession is simply that claimant is in possession as owner, with intent to claim the land as his or her own, and not in recognition of or subordination to record title owner. Sisson v. Koelle, 10… … Black's law dictionary
ПРИНЦИП НАЛОГОВОЙ ПОЛИТИКИ В ОТНОШЕНИИ СУБЪЕКТОВ, ОТЧИТЫВАЮЩИХСЯ НАЛИЧНЫМИ СРЕДСТВАМИ — CONSTRUCTIVE RECEIPT DOCTRINEЗаключается в том, что наличные средства считаются полученными в момент, когда у получателя была первая возможность получить налоговый платеж … Энциклопедия банковского дела и финансов
