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For federal income tax purposes, the doctrine of constructive receipt is used to determine when a cash-basis taxpayer has received gross income. Taxpayer
Constructive_receipt
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
Davis v. Commissioner (constructive receipt)
Davis_v._Commissioner_(constructive_receipt)
Type of trust
along with a model trust document and the required features to avoid constructive receipt of income to the employee.[citation needed] An example of a rabbi
Rabbi_trust
paid under the terms of the plan. Four rules must be considered—the constructive receipt doctrine, the economic benefit doctrine, IRC §83, and IRC §409A.
Nonqualified deferred compensation
Nonqualified_deferred_compensation
US tax court case
Commissioner, in 1947 and 1949. These cases deal with the doctrine of constructive receipt. In both cases, the taxpayer was an executive vice president of a
Veit_v._Commissioner
Type of legal remedy
In trust law, a constructive trust is an equitable remedy imposed by a court to benefit a party that has been wrongfully deprived of its rights due to
Constructive_trust
Transactions under U.S. tax law
deemed to have actually or constructively received the sales price of the relinquished property. To avoid "constructive receipt" of the sales proceeds, a
Like-kind_exchange
Landmark US lawsuit
when something is taxable. The court relied on the doctrines of constructive receipt and cash equivalence while reiterating that substance rather than
Cowden_v._Commissioner
Intermediary for tax-deferred exchanges
escrow account in order to ensure the Taxpayer never has actual or constructive receipt of the sale proceeds. When selecting a Qualified Intermediary (QI)
Qualified_intermediary
American tax court decision
before the court was the factual question of whether the doctrine of constructive receipt should apply to petitioners. This doctrine holds that a taxpayer
Amend_v._Commissioner
US tax-deferral technique using third-party-funded installment payments
funded through a non-qualified assignment did not have actual or constructive receipt of the underlying amount until payments were due and paid. Structured
Structured_sale
Sum of all earnings before taxes
has a right to receive. Certain specific rules apply, including: Constructive receipt, Deferral of income from advance payment for goods or services (with
Gross_income
Preventive judicial device in common law
(Miscellaneous Provisions) Act 1989) to be void. A claim for the imposition of a constructive trust to provide a remedy for a disappointed expectation engendered by
Estoppel
Section of the Internal Revenue Code
of perceived tax-timing abuse due to limited enforcement of the constructive receipt tax doctrine. Section 409A generally provides that "non-qualified
Internal Revenue Code section 409A
Internal_Revenue_Code_section_409A
Principles that govern the operation of equity within English law
Equitable doctrines Doctrines Equitable conversion Estoppel Hotchpot Knowing receipt Laches Marshalling Unconscionability Undue influence Subrogation Defences
Maxims_of_equity
English trusts law doctrine
Knowing receipt is an English trusts law doctrine for imposing liability on a person who has received property that belongs to a trust, or which was held
Knowing_receipt
Set of legal principles supplementing but distinct from the Common Law
situations. Implied trusts are divided into two categories: resulting and constructive. A resulting trust is implied by the law to work out the presumed intentions
Equity_(law)
buy its own shares. The liquidator argued he was a constructive trustee, for both knowing receipt and knowing assistance. The liquidators argued his dishonesty
Bank of Credit and Commerce International (Overseas) Ltd v Akindele
Bank_of_Credit_and_Commerce_International_(Overseas)_Ltd_v_Akindele
had control over it. The tort victim could not be seen to have “constructive receipt” of the annuity funds prior to their periodic payments. If the tort
Structured settlement factoring transaction
Structured_settlement_factoring_transaction
Legal order to stop specific acts
Equitable doctrines Doctrines Equitable conversion Estoppel Hotchpot Knowing receipt Laches Marshalling Unconscionability Undue influence Subrogation Defences
Injunction
Defer capital gains tax on real property
the property to the taxpayer, all without the taxpayer ever having constructive receipt of the funds. The prevailing idea behind the 1031 exchange is that
Internal Revenue Code section 1031
Internal_Revenue_Code_section_1031
Delayed wage for employees
Board minutes with parameters defined. There is a doctrine called constructive receipt, which means an executive cannot have control of the investment choices
Deferred_compensation
trying to determine the timing of the inclusion of income is the constructive receipt doctrine. Most individuals begin as cash method taxpayers because
Doctrine_of_cash_equivalence
Variation on the motion of no confidence
The constructive vote of no confidence (German: konstruktives Misstrauensvotum, Spanish: moción de censura constructiva) is a variation on the motion of
Constructive vote of no confidence
Constructive_vote_of_no_confidence
Creation and protection of asset funds
Browne-Wilkinson held that a constructive trust could only arise if the recipient's conscience would have been affected at the time of the receipt or before any third
English_trust_law
Legal doctrine whereby a person is entitled to enforce the rights of another
effect the subrogation remedy by way of equitable lien, charge, or a constructive trust with a liability to account. Crucially, the claimant's rights are
Subrogation
purposes of establishing a company's liability under the knowing receipt head of constructive trust, the knowledge of one of its directors can be treated as
El Ajou v Dollar Land Holdings plc
El_Ajou_v_Dollar_Land_Holdings_plc
English legal case
necessary degree of knowledge, X may himself become a constructive trustee for B on the basis of knowing receipt. But unless he has the requisite degree of knowledge
Westdeutsche Landesbank Girozentrale v Islington LBC
Westdeutsche_Landesbank_Girozentrale_v_Islington_LBC
liabilities established in Barnes v Addy, the other one being knowing receipt. To be liable for dishonest assistance, there must be a breach of trust
Dishonest_assistance
United States Tax Court case
if he wanted to. Based on the above, the Tax Court held that the constructive receipt doctrine was inapplicable and the Corvette was received by Hornung
Hornung_v._Commissioner
Board minutes with parameters defined. There is a doctrine called constructive receipt, which means an executive cannot have control of the investment choices
Employee compensation in the United States
Employee_compensation_in_the_United_States
Person who holds a legal or ethical relationship of trust
on constructive trust for the principal. Secret commissions, or bribes, also come under the no profit rule. The bribe shall be held in constructive trust
Fiduciary
Historical development of Chancery jurisdiction and trusts
use of the latter. This was analogous to the modern Vendor-Purchaser Constructive Trust. The 1536 statute meant, that these Uses were executed immediately
History_of_equity_and_trusts
circumstances, referred to as the two 'limbs' of Barnes v Addy: knowing receipt and knowing assistance. Although the decision remains historically significant
Barnes_v_Addy
English trusts law case
is an English trusts law case, concerning breach of trust and knowing receipt of trust property. It was most famous for giving rise to the "Baden scale"
Baden_v_Société_Générale
Judgement of the High Court of Australia
of knowledge for a 'knowing receipt' finding to be made. It was found then that they held their interests in a constructive trust for Say-Dee. Independent
Farah Constructions Pty Ltd v Say-Dee Pty Ltd
Farah_Constructions_Pty_Ltd_v_Say-Dee_Pty_Ltd
Concept in common law legal systems
deed to still be binding on future purchasers, through the doctrine of constructive notice. However, the UK Parliament has weakened the impact of this rule
Equitable_interest
Legal remedy taking away a benefit wrongfully obtained
the mere receipt of a benefit from another is unobjectionable and does not attract legal consequences. The exception is where such receipt is "unjust"
Restitution and unjust enrichment
Restitution_and_unjust_enrichment
English trusts law case
is an English trusts law case, concerning breach of trust and knowing receipt of trust property. In December 1923, the future tenth Duke of Manchester
Re Montagu's Settlement Trusts
Re_Montagu's_Settlement_Trusts
Official process of notifying someone of legal proceedings
publication" also called "constructive service" in some jurisdictions. Service by publication is used to give "constructive notice" to a defendant who
Service_of_process
United Kingdom legal decision
of receipt he had good title" and that "a claim in knowing receipt, where dishonest assistance is not alleged, will fail if, at the moment of receipt, the
Byers_v_Saudi_National_Bank
Legal process
Kong. Under Hong Kong law, the proceeds of those bribes were held on constructive trusts for the government of Hong Kong. Mr Reid then invested the proceeds
Tracing_(law)
Relinquishment under law
abandonment or "constructive abandonment" in receiving documents from sources. Examples include Bob Woodward and Carl Bernstein's receipt of materials related
Abandonment_(legal)
presumption of advancement is applied such that in most Canadian provinces, the receipt of property or land that would otherwise be disposed by will, by a beneficiary
Hotchpot
Legal demand against a shipment carrier
quantum of damages. Loss is deemed either "total" (either "actual" or "constructive") or "partial". If the insurance policy is a "valued policy", the amount
Freight_claim
Leading English property law case
cent to Ms Dowden and 35 per cent to Mr Stack. The declaration as to the receipt for capital money in the transfer document could not be taken as an express
Stack_v_Dowden
000 ultimately. Belmont later claimed City was liable to account as a constructive trustee. The Court of Appeal held that City Industrial Finance was liable
Belmont Finance Corp Ltd v Williams Furniture Ltd (No 2)
Belmont_Finance_Corp_Ltd_v_Williams_Furniture_Ltd_(No_2)
Piercing the corporate veil in UK law
to a company that he owned and controlled. Trustor AB applied to treat receipt of the assets of that company as the same as the assets of Mr Smallbone
Trustor_AB_v_Smallbone_(No_2)
Equitable remedy in contract law
Equitable doctrines Doctrines Equitable conversion Estoppel Hotchpot Knowing receipt Laches Marshalling Unconscionability Undue influence Subrogation Defences
Specific_performance
Unreasonable delay by a plaintiff in bringing their claim
Equitable doctrines Doctrines Equitable conversion Estoppel Hotchpot Knowing receipt Laches Marshalling Unconscionability Undue influence Subrogation Defences
Laches_(equity)
Voluntarily prosocial behaviour
negatively related to aggression in boys, and positively related to "constructive patriotism". The components of this orientation are a positive view of
Helping_behavior
Common law term in property law
not be bound by equitable interests of which they do not have actual, constructive, or imputed notice, as long as they have made "such inspections as ought
Bona_fide_purchaser
Equitable doctrines Doctrines Equitable conversion Estoppel Hotchpot Knowing receipt Laches Marshalling Unconscionability Undue influence Subrogation Defences
Doctrine_of_marshalling
Type of legal instrument in Common law
of the property, is called a wild deed. A wild deed does not provide constructive notice to later purchasers of the property, because subsequent bona fide
Deed
Doctrine in contract law
Unconscionability is also an important element of the English law of trusts. A constructive trust arises, by operation of law, when the conscience of a legal owner
Unconscionability
Provision of the United States Constitution
in which this clause was crafted, as further evidence of his lack of constructive authority. An additional view of the General Welfare Clause that is not
Taxing_and_Spending_Clause
Positive interaction of different religious people
dialogue, also known as interreligious dialogue, refers to cooperative, constructive, and positive interaction between people of different religious traditions
Interfaith_dialogue
Musical artist
The Lives of Thomas A. Dooley, 1927-1961, James T. Fisher acknowledges receipt of copies of medical files from Maisel on suspected cases of AIDS prior
Edward_Maisel
A mailed contract is accepted when the letter is posted
office as their implied agent, and thus receipt of the acceptance by the post office is regarded as receipt by the offeror. The main effect of the posting
Posting_rule
public posts. He was the chairman of Erode Municipality and undertook Constructive Programs spreading the use of Khadi, picketing toddy shops, boycotting
Periyar and the Indian National Congress
Periyar_and_the_Indian_National_Congress
Automobile Insurance in India
proposal form submitted by the proposer. Non-issue of insurance policy after receipt of insurance premium Other insurance legal, regulatory/procedural issues
Motor Vehicle Insurance (India)
Motor_Vehicle_Insurance_(India)
reflect the agreement. Mutual wills are rare, and often another form of constructive trust is imposed (See Healey v Browne [2002] 2 WTLR 849). It is also
Joint_wills_and_mutual_wills
British politician and broadcaster (born 1964)
that the gifts should have been also declared in the UK within 30 days of receipt and fined Farage £200. In early November 2014, just days after becoming
Nigel_Farage
Concept that requires parties to be honest in court processes
Equitable doctrines Doctrines Equitable conversion Estoppel Hotchpot Knowing receipt Laches Marshalling Unconscionability Undue influence Subrogation Defences
Clean_hands_doctrine
Type of competitive behavior
cater for specialist students, prompting charges of academic elitism. Upon receipt of their academic results, students tend to compare their grades to see
Competition
Colombian sculptor (1923–2004)
alongside prominent modernists and achieving national recognition. His receipt of first prize at the Salón Nacional de Artistas de Colombia in 1959, 1962
Eduardo_Ramírez_Villamizar
and forms heavily amended principles of law, as the concept of the constructive trust was developed further. More widely approved has been its principles
National Provincial Bank Ltd v Ainsworth
National_Provincial_Bank_Ltd_v_Ainsworth
Legal concept under English Law
purchase for value without notice; Limitation periods; Ministerial receipt; Receipt under a valid contractual or statutory obligation; and Lack of clean
English_unjust_enrichment_law
out to her that not only she had no receipt, but the earrings were fake. A woman requests that she gets a receipt for her television that she had taken
List of Hardcore Pawn episodes
List_of_Hardcore_Pawn_episodes
Prime Minister of the United Kingdom from 1997 to 2007
new position...We're going to have to be constructive about it and see how Britain develops a constructive relationship with Europe and finds its new
Tony_Blair
Military unit
replied saying: Adjutant General Thomas, U.S.A. Washington, D.C. Upon receipt of your telegram of April 27, I requested General Daniel H. Wells, of the
Lot_Smith_Cavalry_Company
it was thought reform of the constructive notice rule was too essential, and needed more research (if you constructively knew an object you would be bound)
Objects_clause
Financial trust to benefit disabled individuals
order to allow the person to qualify for Medicaid benefits despite their receipt of the settlement. Medicaid is the Federal program administered by the
Supplemental_needs_trust
Quality of ambiguity, disorientation, or state of transition
unstructured". In this sense, liminal periods are "destructive" as well as "constructive", meaning that "the formative experiences during liminality will prepare
Liminality
The bill may then be amended to incorporate the public opinion in a constructive manner and then may be introduced in the Parliament by ministers or private
Lawmaking_procedure_in_India
British artist and activist
the cash register system at Border's Books so that every Borders' till receipt carried a public art message about the societal importance of contemporary
Martin_Firrell
satisfy the obligation, determined by way of a "constructive liquidation" analysis. In a constructive liquidation, the following events are deemed to
Partnership taxation in the United States
Partnership_taxation_in_the_United_States
English lawyer and judge
Act 1980 with important remarks on the nature of constructive trust and a claim of knowing receipt Coventry v Lawrence [2014] UKSC 13 R (Nicklinson)
Jonathan Sumption, Lord Sumption
Jonathan_Sumption,_Lord_Sumption
Automatic fuze that detonates an explosive at a predetermined distance
anti-aircraft guns due to their small size and high speed. The Allied fuze used constructive and destructive interference to detect its target. The design had four
Proximity_fuze
UK legal case
that an asset is held on constructive trust for the principal. It will then be possible to follow the asset held on constructive trust or to trace its value
FHR European Ventures LLP v Cedar Capital Partners LLC
FHR_European_Ventures_LLP_v_Cedar_Capital_Partners_LLC
Polish epic writer (1846–1916)
numerous translations gained him international renown, culminating in his receipt of the 1905 Nobel Prize in Literature for his "outstanding merits as an
Henryk_Sienkiewicz
Referendum held in Scotland
date. Voting for the referendum commenced on 27 August 2014, with the receipt of ballots by postal voters. As of 15 August, 680,235 eligible voters had
2014 Scottish independence referendum
2014_Scottish_independence_referendum
man, Salim Id Al-Hathalin, grabs hold of me. He is waving papers – one a receipt from the tax authorities, confirming that he has paid taxes on the land
Human rights violations against Palestinians by Israel
Human_rights_violations_against_Palestinians_by_Israel
Proposed legislative bill in India
The preliminary inquiry should normally be completed within 90 days of receipt of the complaint. After the investigation, the agency ordered to conduct
Jan_Lokpal_Bill
Legal determination of the rights, duties, or obligations of parties to a civil dispute
"Legaltech News". Legaltech News. "Patent Law: "Reasonable Apprehension" After Receipt of Cease-and-Desist Letter Grounds for Declaratory Judgment Action". Library
Declaratory_judgment
Pro-Israel advocacy organization
says, the organization risks impeding Israel's ability to benefit from constructive input and discouraging engagement from Jewish Americans in discussions
StandWithUs
Theory of interwoven space and time by Albert Einstein
despaired of the possibility of discovering the true laws by means of constructive efforts based on known facts. The longer and the more desperately I tried
Special_relativity
Papyrus in Egypt 3000 BC: Reservoir in Girnar, Indus Valley. 3000 BC: Receipt in Ancient Mesopotamia (Iraq) 3000 BC – 2800 BC: Prosthesis first documented
Timeline of historic inventions
Timeline_of_historic_inventions
Australian political party
claims to be the oldest in Australia. However, the Scone Branch has a receipt for membership fees for the Labour Electoral League dated April 1891. This
Australian_Labor_Party
American lawyer (born 1951)
sort of racial flare-up or conflict, and that we could probably be more constructive in facing up to the painful legacy of slavery and Jim Crow and discrimination
Eric_Holder
positive event with them. Active-constructive responses clearly communicate enthusiasm for the positive event, passive-constructive responses express support
Caring in intimate relationships
Caring_in_intimate_relationships
Russian politician and economist (born 1966)
assistant for information systems for accounting and control over the receipt of tax payments to the Head of the State Tax Service of Russia. In the
Mikhail_Mishustin
content and Wikipedia edits. Media reports quoted WMF as acknowledging receipt of the Committee's letter and indicating it would review and respond; the
Timeline of Wikipedia–U.S. government conflicts
Timeline_of_Wikipedia–U.S._government_conflicts
(FAR) includes publication of proposed rules in the Federal Register and receipt of comments from the public before issuing the regulation. Courts treat
Government procurement in the United States
Government_procurement_in_the_United_States
1998 agreements between the United Kingdom and Ireland
Agreement itself. The vague wording of some of the provisions, described as "constructive ambiguity", helped ensure acceptance of the agreement and served to postpone
Good_Friday_Agreement
Equitable doctrines Doctrines Equitable conversion Estoppel Hotchpot Knowing receipt Laches Marshalling Unconscionability Undue influence Subrogation Defences
Equitable_conversion
In the US, land passed down without a will
nonprofit organizations Heirs will apply directly to the lenders, and upon receipt of the loan, will repay the loan at the interest rates set by the lenders
Heir_property
1878 U.S. Supreme Court decision
in any other cases arising from claims in formerly Mexican lands that receipt of the final documentation was absolutely necessary to prove title, especially
United_States_v._Throckmorton
Phase in art history
progressively stripped away from objective representation to reveal the constructive essence of the physical world (not just as seen). The term is applied
Proto-Cubism
Law related to purchases and sales
is physically handed over by one person to another de manu in manum. Constructive delivery (traditio ficta) concerns those various methods of transferring
South_African_law_of_sale
CONSTRUCTIVE RECEIPT
CONSTRUCTIVE RECEIPT
Girl/Female
Tamil
Light, Beauty, Prosperity, Rank, Power, Steel construction company
Boy/Male
Arabic, Muslim
A Persian Construction Probably from the Arabic Mawla (Master; Leader; Lord)
Girl/Female
Tamil
Creation, Construction, Arrangement
Girl/Female
Hindu
Creation, Construction, Arrangement
Girl/Female
Hindu
Creation, Construction, Arrangement
Girl/Female
Indian
Built; Construction; Creative Art; All Creation
Girl/Female
Assamese, Bengali, Gujarati, Hindu, Indian, Kannada, Malayalam, Marathi, Oriya, Sanskrit, Sindhi, Tamil, Telugu
Construction; Arrangement; Creative Art; All Creation
Boy/Male
Bengali, Gujarati, Hindu, Indian, Kannada, Malayalam, Marathi, Tamil, Telugu
Creation; Evolution; Construction
Male
Egyptian
, chief of receipts of an unnamed king.
Surname or Lastname
English
English : local name for someone who lived in a small cottage or temporary dwelling, Middle English logge (Old French loge, of Germanic origin). The term was used in particular of a cabin erected by masons working on the site of a particular construction project, such as a church or cathedral, and so it was probably in many cases equivalent to an occupational name for a mason. Reaney suggests that one early form, atte Logge, might sometimes have denoted the warden of a masons’ lodge.Henry Cabot Lodge (1850–1924), the influential U.S. senator from MA, was born in Boston, the only son of John Ellerton Lodge, a prosperous merchant and owner of swift clipper ships engaged in commerce with China, one of several Lodges who emigrated from England in the 18th and 19th centuries.
Girl/Female
Tamil
Creation, Construction, Arrangement
Girl/Female
Hindu
Light, Beauty, Prosperity, Rank, Power, Steel construction company
Girl/Female
Hindu, Indian, Marathi
Produce; New Construction
CONSTRUCTIVE RECEIPT
CONSTRUCTIVE RECEIPT
Boy/Male
English
Son of the hooded man.
Female
Greek
(ΠαÏασκευή) Greek name PARASKEVE means "preparation."
Surname or Lastname
Cornish and Welsh
Cornish and Welsh : nickname for a red-haired man, from cough, coch ‘red(-haired)’. Compare Gough.English : metonymic occupational name for a maker of beds or bedding, or perhaps a nickname for a lazy man, from Middle English, Old French couche ‘bed’, a derivative of Old French coucher ‘to lay down’, Latin collocare ‘to place’.
Boy/Male
Biblical
Heard; he obeys.
Boy/Male
Assamese, Indian
Morning
Surname or Lastname
English
English : variant spelling of Hoyt.
Girl/Female
Tamil
Vasthavi | வஸà¯à®¤à®¾à®µà¯€
True
Boy/Male
Muslim
Expert, Lord Vishnu
Girl/Female
Arabic, Australian, Muslim
Fruit
Girl/Female
French, German, Greek
Victory; Form of Victoria
CONSTRUCTIVE RECEIPT
CONSTRUCTIVE RECEIPT
CONSTRUCTIVE RECEIPT
CONSTRUCTIVE RECEIPT
CONSTRUCTIVE RECEIPT
a.
Reconstructing; tending to reconstruct; as, a reconstructive policy.
a.
Constructive.
n.
The method of construing, interpreting, or explaining a declaration or fact; an attributed sense or meaning; understanding; explanation; interpretation; sense.
a.
Having ability to construct or form; employed in construction; as, to exhibit constructive power.
a.
Pertaining to a master builder, or to architecture; evincing skill in designing or construction; constructive.
n.
Instructive discourse.
a.
Obstructive.
a.
Conveying knowledge; serving to instruct or inform; as, experience furnishes very instructive lessons.
n.
An obstructive person or thing.
n.
The act of constructing; construction.
a.
Derived from, or depending on, construction or interpretation; not directly expressed, but inferred.
a.
Serving or tending to bind or constrict.
a.
Building; constructing.
n.
The act of constructing vaults; a vaulted construction.
n.
That which is constructed or formed; an edifice; a fabric.
a.
According to interpretation; constructive.
n.
The process or art of constructing; the act of building; erection; the act of devising and forming; fabrication; composition.
a.
Building up; constructive; -- opposed to destructive.
adv.
In a constructive manner; by construction or inference.
n.
The act of fabricating, framing, or constructing; construction; manufacture; as, the fabrication of a bridge, a church, or a government.