Identify the Rule That Determines Whether a Taxpayer Must Include

question 64

Multiple Choice

Identify the rule that determines whether a taxpayer must include in income a refund of an amount deducted in a previous year:

• A)Tax refund rule
• B)Constructive receipt
• C)Return of capital principle
• D)Tax benefit rule
• E)None of the choices are true

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Definitions:

Symptoms

Signs or indications of a condition, disease, or change in the body's state, experienced by an individual.

Signs

In psychopathology, what the clinician observes about a patient’s physical or mental condition.

DSM-IV-TR

The Diagnostic and Statistical Manual of Mental Disorders, 4th Edition, Text Revision; a manual published by the American Psychiatric Association that outlines mental disorders and their symptoms.

Axis III

In the DSM-IV (Diagnostic and Statistical Manual of Mental Disorders, Fourth Edition), Axis III was used to classify physical conditions and medical disorders that might be relevant to understanding or treating a patient's mental condition.