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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