Constructive Receipt of Income

dc.contributor.author Harl, Neil
dc.contributor.department Iowa State University Digital Repository
dc.date 2018-02-18T18:14:09.000
dc.date.accessioned 2020-06-29T23:00:44Z
dc.date.available 2020-06-29T23:00:44Z
dc.date.embargo 2017-07-28
dc.date.issued 1996-01-17
dc.description.abstract <p>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.</p>
dc.identifier archive/lib.dr.iastate.edu/aglawdigest/vol8/iss2/1/
dc.identifier.articleid 1372
dc.identifier.contextkey 10502076
dc.identifier.s3bucket isulib-bepress-aws-west
dc.identifier.submissionpath aglawdigest/vol8/iss2/1
dc.identifier.uri https://dr.lib.iastate.edu/handle/20.500.12876/4168
dc.source.bitstream archive/lib.dr.iastate.edu/aglawdigest/vol8/iss2/1/AgLawDigest_v08n02_01.pdf|||Fri Jan 14 17:44:52 UTC 2022
dc.subject.disciplines Agricultural and Resource Economics
dc.subject.disciplines Agricultural Economics
dc.subject.disciplines Agriculture Law
dc.subject.disciplines Public Economics
dc.title Constructive Receipt of Income
dc.type article
dc.type.genre article
dspace.entity.type Publication
relation.isJournalIssueOfPublication b697928e-40b1-4e1f-b69c-62f8e78d76ef
relation.isOrgUnitOfPublication d2bcee6c-7cba-4fa7-bd11-543354ce7b1b
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