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

question 91

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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