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:

Nutrition

The science or practice of consuming and using foods and nutrients for growth, repair, and maintaining good health.

Patent Airway

The state of the air passage being open and unblocked, allowing air to move freely in and out of the lungs.

Prone Position

A body posture in which a person lies flat with the chest down and the back up.

Bulb Syringe

A small, bulb-shaped rubber device used for suctioning fluids from the nose or mouth of infants to clear their airways.