Constructive receipt represents the principle that cash basis taxpayers should be taxed on income when it is made available to them without substantial restrictions.

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11-09-2017
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Constructive receipt represents the principle that cash basis taxpayers should be taxed on income when it is made available to them without substantial restrictions.

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Greenleafable Greenleafable · Answer 1 · 2017-09-18T13:06:54+02:00

Greenleafable Greenleafable

18-09-2017

If this is a true or false question, then the answer is definitely true.
This definition you wrote above does indeed refer to constructive receipt. It is used to determine whether a tax payer has received a gross income and whether and when he or she should pay their taxes, as well as to calculate how much they are supposed to pay.

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