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Cash Equivalent Doctrine |
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Cash Equivalent Doctrine Generally, a cash-basis taxpayer does not report income until cash is constructively or actually received. Under the cash equivalent doctrine, cash-basis taxpayers are required to report income if the equivalent of cash (property, for example) is received in a taxable transaction. How to thank TFD for its existence? Tell a friend about us, add a link to this page, add the site to iGoogle, or visit webmaster's page for free fun content. |
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