The Constructive Receipt Doctrine

question 32

Multiple Choice

The constructive receipt doctrine:

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

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Definitions:

WAIS

The Wechsler Adult Intelligence Scale, a commonly used test for assessing adult intelligence.

Verbal

Pertaining to the use of words and language for communication.

Performance

The act of carrying out a task or function, often evaluated in terms of effectiveness, efficiency, or quality.

Normal Curve

A bell-shaped curve that represents the distribution of a set of data where most occurrences take place around the central peak, and the probabilities of extreme variations taper off equally on both sides.