Constructive Receipt

Business, Legal & Accounting Glossary

Definition: Constructive Receipt


Constructive Receipt


Full Definition of Constructive Receipt


According to the IRS, the date when a taxpayer received income, such as a dividend payment, interpreted as the first date the taxpayer has the right to claim it, whether or not that claim was actually exercised.


Cite Term


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Page URL
https://payrollheaven.com/define/constructive-receipt/
Modern Language Association (MLA):
Constructive Receipt. PayrollHeaven.com. Payroll & Accounting Heaven Ltd.
March 29, 2024 https://payrollheaven.com/define/constructive-receipt/.
Chicago Manual of Style (CMS):
Constructive Receipt. PayrollHeaven.com. Payroll & Accounting Heaven Ltd.
https://payrollheaven.com/define/constructive-receipt/ (accessed: March 29, 2024).
American Psychological Association (APA):
Constructive Receipt. PayrollHeaven.com. Retrieved March 29, 2024
, from PayrollHeaven.com website: https://payrollheaven.com/define/constructive-receipt/

Definition Sources


Definitions for Constructive Receipt are sourced/syndicated and enhanced from:

  • A Dictionary of Economics (Oxford Quick Reference)
  • Oxford Dictionary Of Accounting
  • Oxford Dictionary Of Business & Management

This glossary post was last updated: 20th November, 2021 | 0 Views.