One of the basic elements of federal income tax law has been the doctrine of constructive receipt.1 The doctrine of constructive receipt has been frequently litigated in agriculture2 and, most recently, was applied to a fact situation involving year-end payments made by a value-added cooperative.3
Harl, Neil E.
"No Deferral Where Payment Received by Agent (Payments Constructively Received),"
Agricultural Law Digest: Vol. 15
, Article 1.
Available at: http://lib.dr.iastate.edu/aglawdigest/vol15/iss14/1