题目内容
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提问人：网友Dume2020
发布时间：2022-01-06
[主观题]
The primary difference（s) between the claim－of－right doctrine and the constructive recei
The primary difference(s) between the claim-of-right doctrine and the constructive receipt doctrine is/areI.Claim of right applies when the taxpayer has not yet physically received an item of income.II.Constructive receipt applies after the taxpayer has received an item of income.()
：A.Only statement I is correct
B.Only statement II is correct
C.Both statements are correct
D.Neither statement is correct
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