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Davis v. Commissioner (constructive receipt)
''Davis v. Commissioner.'', T.C. Memo. 1978-12 (1978),〔Davis v. Commissioner, T.C. Memo. 1978-12.〕 was a case in which the United States Tax Court held that in order to have constructive receipt, a taxpayer must have notice of the attempt to transfer funds to the taxpayer.
==Importance==
The US tax code treats every tax year separately. It is important to determine exactly when income should be attributed to a taxpayer because that will determine in which tax year they must report the income on their tax return. It is usually better for taxpayers to be able to say that they received income in the second of two years, rather than the first, because they will be able defer paying taxes on that amount for a longer period of time. In order to limit the ability of taxpayers to manipulate the timing of their income, courts have recognized the constructive receipt doctrine, which will attribute income received by a taxpayer to the year in which they had the ability to receive it. This case is an example of a court deciding what circumstances need to be present for constructive receipt to exist.
抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』
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