Thomas is a sole proprietor who uses the cash method of accounting. As such, the constructive receipt

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Thomas is a sole proprietor who uses the cash method of accounting. As such, the constructive receipt rule applies to him. What is the purpose of the constructive receipt rule?

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CCH Federal Taxation Basic Principles 2020

ISBN: 9780808051787

2020 Edition

Authors: Ephraim P. Smith, Philip J. Harmelink, James R. Hasselback

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