Constructive Receipt of Income
Constructive Receipt of Income
Date
1996-01-17
Authors
Harl, Neil
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Altmetrics
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Iowa State University Digital Repository
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Iowa State University Digital Repository
Abstract
The doctrine of constructive receipt of income is repeatedly litigated in large part because there is no bright line test for when the concept applies. Yet the doctrine is immensely important to farmers and ranchers on the cash method of accounting.