Question: b . Explain three restrictions on the concept of constructive receipt. a check is received after banking hours. an employee's salary is available, but the
b Explain three restrictions on the concept of constructive receipt.
a check is received after banking hours.
an employee's salary is available, but the employee does not accept payment.
interest is credited to a bank savings account.
the amount is unavailable to the taxpayer.
the payor does not have the funds necessary to make payment.
the receipt is subject to substantial limitations or restrictions.
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