The purpose of the constructive receipt rule is to ensure that taxpayers pay income tax and can't delay or avoid those taxes by not taking possession of income. An individual is considered to be ...

It’s income tax time again ... At the IRS.gov/freefile page you can also access blank tax forms, which you can fill out securely online. This marks the second year of a pilot program in 24 ...

such as the surrender of a death benefit in order to be entitled to income generated by the underlying insurance policy, the Tax Court has held that the constructive receipt doctrine does not ...

Do you live in a state that has a high sales tax? A state that imposes no sales tax at all? Consumption tax, the category that includes sales tax, is often a footnote at the end of a receipt ...