Claim of right doctrine
id:
claim-of-right-doctrine-259-3437329
title:
Claim of right doctrine
text:
In the tax law of the United States the claim of right doctrine causes a taxpayer to recognize income if they receive the income even though they do not have a fixed right to the income. For the income to qualify as being received there must be a receipt of cash or property that ordinarily constitutes income rather than loans or gifts or deposits that are returnable, the taxpayer needs unlimited control on the use or disposition of the funds, and the taxpayer must hold and treat the income as it
brand slug:
wiki
category slug:
encyclopedia
description:
original url:
https://en.wikipedia.org/wiki/Claim_of_right_doctrine
date created:
date modified:
2020-12-16T14:05:57Z
main entity:
{"identifier":"Q5125090","url":"https://www.wikidata.org/entity/Q5125090"}
image:
fields total:
13
integrity:
13