Explain what motivates you to study abroad, your academic and personal expectations, and your ability to adapt and appreciate new cultural experiences.My application's school is Central Saint Matins.]
For federal income tax purposes, the doctrine of constructive receipt is used to determine when a cash-basis taxpayer has received gross income. A taxpayer is subject to tax in the current year if he or she has unfettered control in determining when items of income will or should be paid. In the tax law of the United States the claim of right doctrine causes a taxpayer to recognize income if they receive the income even though they do not have a fixed right to the income. This law is largely created by the courts, but some aspects have been codified into the Internal Revenue Code.