No Deferral Where Payment Received by Agent (Payments Constructively Received)

Thumbnail Image
Date
2004-07-09
Authors
Harl, Neil
Major Professor
Advisor
Committee Member
Journal Title
Journal ISSN
Volume Title
Publisher
Authors
Research Projects
Organizational Units
Journal Issue
Is Version Of
Versions
Series
Department
Iowa State University Digital Repository
Abstract

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

Comments
Description
Keywords
Citation
DOI
Source
Copyright
Collections