The strategy of shifting the payment dates of deductible items is called

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The strategy of shifting the payment dates of deductible items is called accelerated deductions, where taxpayers make payments for deductible expenses before the end of the tax year to reduce their taxable income. Option A, postponing income, refers to delaying the receipt of income until a future tax year, while option B, tax deferral, refers to postponing taxes on income or investment gains until a later date. Option D, income splitting, involves allocating income to a lower tax bracket to reduce overall tax liability.

The Strategy of Shifting the Payment Dates of Deductible Items