FT MarketWatch

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
Additional Related Terms: After-tax basis, At par, All or any part, At best, At call, Accrued dividend, Accumulated dividend, Accumulated earnings tax, Actual market , All-risks coverage