constructive receipt doctrine in a sentence

• The constructive receipt doctrine does not require immediate taxation when the nonqualified deferred compensation arrangement is properly structured.
• Four rules must be considered the constructive receipt doctrine, the economic benefit doctrine, IRC ?3, and IRC ?09A.
• Based on the above, the Tax Court held that the constructive receipt doctrine was inapplicable and the Corvette was received by Hornung for income tax purposes in 1962.
• Although individuals ( as cash-basis taxpayers ) normally include amounts in taxable income only when the amount is actually received, under the " constructive receipt doctrine, " the individual is taxed on the amount when it is made available to him or her so that he or she may draw upon it at any time.
• It's difficult to see constructive receipt doctrine in a sentence .