Constructive receipt

For federal income tax purposes, the doctrine of constructive receipt is used to determine when a cash-basis taxpayer has received gross income. A taxpayer is subject to tax in the current year if he or she has unfettered control in determining when items of income will or should be paid. Unlike actual receipt, constructive receipt does not requir...
Found on http://en.wikipedia.org/wiki/Constructive_receipt

Constructive Receipt

- A taxpayer is considered to have received the income even though the monies are not in hand, it may have been set aside or otherwise made available. An example is interest on a bank account.
Found on https://www.encyclo.co.uk/local/21071

Constructive Receipt

A short-term loan to finance building costs.
Found on http://www.encyclo.co.uk/local/22402

Constructive Receipt

Control of the cash proceeds in a delayed exchange without actual physical possession by the exchang
Found on http://www.superglossary.com/Glossary/Business/Real_Estate/
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