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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