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Constructive receipt

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.

Related Terms: 6 Claim, Exercise, Inc., Payer, Right, Tax
Other Related Pages: Category: Taxes Starting With: C
Semi Related Terms: 407 CLICK HERE TO VIEW
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