constructive receipt Definition

constructive receipt

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.

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constructive receipt is ...
... part of the Dividends, Taxes and Investor Relations subjects.

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constructive receipt appears in the definitions of these other terms on BusinessDictionary.com

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