TX Tax Law Specialist Practice Questions - Texas Board Certified - Tax Law Exam

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A cash-method taxpayer performs services in December 2025 and receives a check from the client on December 28, 2025, but does not deposit it until January 3, 2026. When is the income recognized?

2026, when the check is deposited 2025, under the doctrine of constructive receipt Either year, at the taxpayer's election Never, because a check is not cash

Correct Answer:

2025, under the doctrine of constructive receipt

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