The Constructive Receipt Doctrine

question 96

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:

Epiphysis

The end part of a long bone, which is initially growing separately from the shaft during development.

Diaphysis

The diaphysis is the main or midsection (shaft) of a long bone, distinguished from the bone's ends or epiphyses.

Disk

A flat, thin, round object or medium, often used for storing digital data.

Femur

The femur is the thigh bone, which is the longest and strongest bone in the human body.