On June 1, Don receives a rental house from his Uncle Sidney as a graduation present. The monthly rental on the house is $1,000. On June 25, the tenant pays Uncle Sidney the $1,000 rent payment for June by mistake. Which of the following concepts, constructs, or doctrines is the most relevant in determining the tax treatment of the $1,000 rental payment?

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The Assignment of Income Doctrine is most relevant in determining the tax treatment of the $1,000 rental payment because it addresses the issue of who has the right to the income and therefore who is taxed on it. Since Don received the property before the rent was paid, the income is rightfully his, but it was mistakenly paid to Uncle Sidney. According to this doctrine, the income is taxed to the person who earned it or to whom it rightfully belongs, which in this case would be Don.

On June 1, Don Receives a Rental House from His