claim of right doctrine

claim-of-right doctrine. Tax. The rule that any income constructively received must be reported as income, whether or not the taxpayer has an unrestricted claim to it. [Cases: Internal Revenue 3086, 3118. C.J.S. Internal Revenue §§ 53–54, 63.]

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词条贡献者

双语律师Denise，知名法学院国际私法专业，擅长翻译各类与国际争议解决相关的法律文件。