Identify the Rule That Determines Whether a Taxpayer Must Include

question 119

Multiple Choice

Identify the rule that determines whether a taxpayer must include in income a refund of an amount deducted in a previous year:

• A) Tax refund rule
• B) Constructive receipt
• C) Return of capital principle
• D) Tax benefit rule
• E) None of the above

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Definitions:

Humanistic Psychology

A psychological perspective emphasizing the study of the whole person and the uniqueness of each individual's experience.

Existential

Pertains to or deals with the philosophical concept of existence, especially human existence and its inherent meaning, or lack thereof.

Psychoanalytic

Referring to a theory and therapeutic approach in psychology that emphasizes the role of unconscious factors in behavior and personality development.

Existential Challenge

A situation or period that forces an individual to confront fundamental questions about the purpose, meaning, and value of their life.