constructive receipts 예문
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- The Tax Court also addressed constructive receipt in two cases, both entitled " Veit v . Commissioner ".
- The constructive receipt doctrine does not require immediate taxation when the nonqualified deferred compensation arrangement is properly structured.
- The United States Tax Court more concisely articulated the doctrine of constructive receipt in Davis v . Commissioner.
- Four rules must be considered the constructive receipt doctrine, the economic benefit doctrine, IRC ?3, and IRC ?09A.
- If the condition is impossible to fail, then constructive receipt may overcome the successful application of the Rabbi trust.