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 In John A. Brander, 3 B. T. A. 231, which is one of the early cases dealing with the doctrine of 'constructive receipt' and has been cited often, the court said that the doctrine of constructive receipt 'is not to be applied lightly, but only in situations where it is clearly justifiable.' Since the Brander decision, the doctrine of 'constructive receipt' has been applied often, as a study of the many decisions on that subject disclose.  

The regulations under section 451 elaborate on the meaning of constructive receipt: 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 so that he could have drawn upon it during the taxable year if notice of intention to withdraw had been given. However, income is not constructively received if the taxpayer's control of its receipt is subject to substantial limitations or restrictions. * * * Sec. 1.451-2(a), Income Tax Regs. 


The probable purpose for development of the doctrine of ...

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