The primary difference(s) between the claim-of-right doctrine and the constructive receipt doctrine is/are
I.Claim of right applies when the taxpayer has not yet physically received an item of income.
II.Constructive receipt applies after the taxpayer has received an item of income.

Question

The primary difference(s) between the claim-of-right doctrine and the constructive receipt doctrine is/are
I.Claim of right applies when the taxpayer has not yet physically received an item of income.
II.Constructive receipt applies after the taxpayer has received an item of income.
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Quizplus · Accepted Answer

The claim-of-right doctrine applies when a taxpayer has received income and has an unrestricted right to it, even if they choose not to use or spend it. Constructive receipt applies when income is made available to a taxpayer without restrictions, even if not physically in possession. Both statements as presented are incorrect in describing these doctrines.

The Primary Difference(s) Between the Claim-Of-Right Doctrine and the Constructive