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

---

Definitions:

Nutrition Prescription

A customized dietary recommendation designed to address specific health issues or nutritional needs.

Nutrition Care Process

Comprehensive model developed to standardize the process of nutrition care delivery.

ADIME

Four-step process of the Nutrition Care Process; assessment, diagnosis, intervention, and monitoring and evaluation.

Waist Circumference

A measurement around the smallest area below the rib cage and above the belly button, used to assess abdominal obesity and related health risks.