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Which of the Following Statements About the Constructive Receipt Doctrine

Question 71

Multiple Choice

Which of the following statements about the constructive receipt doctrine is false?


A) The doctrine applies to cash basis taxpayers.
B) The doctrine relates to the time period variable in tax planning.
C) Application of the doctrine by the IRS is subjective and depends on the facts and circumstances of each case.
D) None of the above is false.

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