Choices: Substance over from Doctrine, Code Section Numbers, primary Authorities, Tax Advise Memo (TAM), Doctrine of Constructive Receipt, Treasury Regulations, US District Court Decision, Assignment of Income Doctrine, Ad Valorem Taxes, PSCs, Abatement, Deferred Tax Liability, Deferred Tax Asset, US Court Appeals Citation.

Ad Valorem Taxes Under the cash method of accounting income is received when a person has unrestricted access and control of the income, even if it is not in the person's actual possession PSCS