The Constructive Receipt Doctrine

question 84

Multiple Choice

The constructive receipt doctrine:

• A) applies equally to income and expenses.
• B) causes income to be recognized after it is actually received.
• C) is particularly restrictive for accrual basis taxpayers.
• D) causes income to be recognized before it is actually received.
• E) None of the choices are correct.

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Definitions:

Similarity

The state of being similar or alike, often leading to psychological connections or associations.

Proximity

The state, quality, or fact of being close or near; physical closeness.

Gestalt Principle

A theory in psychology suggesting that people tend to organize visual elements into groups or unified wholes when certain principles are applied.

Proximity

The physical closeness or distance between objects or people, which can influence various psychological processes including attraction and the formation of relationships.