Definition
According to the IRS, the date when a taxpayer received income, such as a dividend payment, interpreted as the first date the taxpayer has the right to claim it, whether or not that claim was actually exercised.
This content can be found on the following page:
http://www.investorwords.com/cgi-bin/getword.cgi?id=1054&term=constructive%20receipt
email to a friend
print this definition
cite this definition
link to this page
Copy and paste this HTML in your website to link to this page
'constructive receipt' appears in the definitions of these other terms on BusinessDictionary.com:
constructive receipt doctrine
Related Research Articles from the InvestorGuide.com University
Analysts and Earnings Estimates Learn about analyst reports, buy and sell recommendations, earnings estimates and projections, earnings whispers, and investment bank conflicts of interest.

Choosing a Stock Which companies should I invest in? Learn how to find a company, gather the research, and do the analysis. Also gives suggestions of things to look for while conducting this process.

Stock Actions What are the different types of stock actions? Read about dividends, splits, and buybacks. Learn the consequences and the reasoning behind these actions.

|