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.