Which of the Following Statements About the Constructive Receipt Doctrine

question 119

Multiple Choice

Which of the following statements about the constructive receipt doctrine is false?

• A) The doctrine applies to cash basis taxpayers.
• B) The doctrine relates to the time period variable in tax planning.
• C) Application of the doctrine by the IRS is subjective and depends on the facts and circumstances of each case.
• D) None of these choices are false.

---

Definitions:

Beta-Adrenergic Medication

Drugs that mimic the effect of adrenaline on the body, commonly used to treat heart conditions, asthma, and improve heart performance.

Nebulizer

A device that delivers medication in the form of a mist inhaled into the lungs.

Irregular Pulse

A heartbeat rhythm that varies or deviates from the normal sequence of the heart's beats.

Eardrops

Medicated solutions applied in the ear canal to treat infections, relieve pain, or soften earwax.