A Taxpayer Instructing Her Son to Collect Rent Checks for the Taxpayer's

question 124

Multiple Choice

A taxpayer instructing her son to collect rent checks for the taxpayer's property and to report this as taxable income on the son's tax return violates which doctrine?

• A)Constructive receipt doctrine
• B)Implicit tax doctrine
• C)Assignment of income doctrine
• D)Step-transaction doctrine
• E)None of the choices are correct.

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Definitions:

Sperm Donors

Men who provide their semen to be used artificially to inseminate a woman not their sexual partner.

Half Siblings

Children who share only one parent in common, either the same mother or the same father, making them genetically related by 25% under typical circumstances.

Bond

A strong connection, emotional tie or relationship between individuals or groups.

Abortion

The expulsion of an embryo or fetus from the uterus.