Re: PM me if interested in joining potential class action suit v. Nete
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“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.” IRS Regulation 1.451-2(a)
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OP must have missed the most important phrase in the entire clause.
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