 Income although not actually reduced to a taxpayer's possession is constructively received by him in the taxable year during which it is credited to his account, set apart for him, or otherwise made available so that he may draw upon it at any time, or...  Reports of the United States Tax Court - 515 페이지저자: United States. Tax Court - 1978전체보기 - 도서 정보
 | 1980 - 580 페이지
...28, 1971; 43 FR 59357. Dec. 20, 1978] § 1.451-2 Constructive receipt of income. (a) General rule. Income although not actually reduced to a taxpayer's...subject to substantial limitations or restrictions. Thus, if a corporation credits its employees with bonus stock, but the stock is not available to such... | |
 | 1998 - 646 페이지
...1978; TD 8491, 58 FR 53135, Oct. 14, 1993] §1.461-2 Constructive receipt of Income. (a) General rule. Income although not actually reduced to a taxpayer's...subject to substantial limitations or restrictions. Thus, if a corporation credits its employees with bonus stock, but the stock is not available to such... | |
 | 1972 - 426 페이지
...TD 7154, 36 FR 24996, Dec. 28, 1971] § 1.451—2 Constructive receipt of income. (a) General rule. Income although not actually reduced to a taxpayer's...its receipt is subject to substantial limitations ov restrictions. Thus, if a corporation credits its employees with bonus stock, but the stock is not... | |
 | 1976 - 412 페이지
...rule. Income although not actually reduced to a taxpayer's possession is constructively received by nlm in the taxable year during which it Is credited to...subject to substantial limitations or restrictions. Thus, if a corporation credits Its employees with bonus stock, but the stock is not available to such... | |
 | 1960 - 1764 페이지
...during which it is credited to his account or set apart for him so that he may draw upon it at any time. However, income is not constructively received if...subject to substantial limitations or restrictions. Thus, if a corporation credits its employees with bonus stock, but the stock is not available to such... | |
 | 1959 - 1584 페이지
...credited to his account or set apart for him so that he may draw upon it at any time. However, income js not constructively received if the taxpayer's control...subject to substantial limitations or restrictions. Thus, if a corporation credits its employees with bonus stock, but the stock is not available to such... | |
 | 1993 - 640 페이지
...notice of intention to withdraw had been given. However, income is not 26 CFR Ch. I (4-1-93 Edition) constructively received If the taxpayer's control...subject to substantial limitations or restrictions. Thus, if a corporation credits its employees with bonus stock, but the stock is not available to such... | |
 | 1993 - 648 페이지
...the taxable year if notice of intention to withdraw had been given. However, income is not § 1.451-2 constructively received if the taxpayer's control...subject to substantial limitations or restrictions. Thus, if a corporation credits its employees with bonus stock, but the stock is not available to such... | |
 | 2000 - 856 페이지
...intention to draw is given. Although the taxpayer is not in constructive receipt of money or property if the taxpayer's control of its receipt is subject to substantial limitations or restrictions, the taxpayer is in constructive receipt of the money or property at the time the limitations or restrictions... | |
 | 1993 - 660 페이지
...intention to draw is given. Although the taxpayer is not in constructive receipt of money or property if the taxpayer's control of its receipt is subject to substantial limitations or restrictions, the taxpayer is in constructive receipt of the money or property at the time the limitations or restrictions... | |
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