Tax Doctrine

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Definitions
Constructive Receipt of Income: Taxation
Constructive Receipt of Income Taxation Gross Income Tax Return Deferred Income Tax Doctrine IRS Regulations Income Recognition
Constructive Receipt of Income is a doctrine where a taxpayer must include in gross income amounts that, though not actually received, are deemed received during the taxable year. This principle ensures that taxpayers cannot defer taxation by simply delaying the physical receipt of income.
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