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

question 75

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 these

---

Definitions:

Job Enrichment

A management concept focused on redesigning jobs in a way that increases the responsibilities, and opportunities for personal growth and recognition, thereby making them more fulfilling.

Adds Variety

Introduces diversity and difference, making situations, tasks, or environments more interesting and less monotonous.

Prosocial Motivation

The desire to benefit others or contribute to the greater good through one’s actions and behaviors.

Self-oriented Role

A function or position within a group or team that focuses on personal growth, achievements, and responsibilities rather than collaborative goals.