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Workspan Daily Plus+
07/03/2025
Specifically,
26 CFR § 1.451-2 - Constructive receipt of income states: “Income, although not actually reduced to a taxpayer’s possession, is constructively received by him in the taxable year during which it is credited to his account, set apart for him, or otherwise made available so that he may draw upon it at any time, or so that he could have drawn upon it during the taxable year if notice of intention to withdraw had been given.”
Author(s):
Workspan Magazine
05/15/2023
Jacobs, based in Conshohocken, Pennsylvania, found that employees were facing a number of challenges apart from their customer service roles.
Author(s):
Workspan Daily
01/26/2026
Author(s):