Publication 336 (cash method section) gives a clear example very similar to the situation described where constructive receipt was made because the agent of the taxpayer received payment for the taxpayer. 

We talked about opening the meetups to the general public, and not just BP members to get more people. let me know what topics you'd like to get more expertise on, and I'll line up some people to come so we can pick their brains.

I ended up getting around 9 deals under-contract, while constantly being pressured by my manager to get more deals under-contract or he would publicly mock us in front of everybody.

I really saw mine start to work after year 2-3 and I'm extremely public about those outcomes.

The rules are pretty complicated and the only people who really know all the terms and rules thoroughly are the Rent Levelling Board.Caveating that I’m not an attorney so go seek your own advice but I clarified a few things at a recent rent levelling hearing (which are open to the public and you can find the schedules with a simple Google).

Each change took a meeting, then two different public hearings, then a Board approval meeting. 

Problem is it doesn’t exist as a “public” offering.  

If you made those free they'd be complaining about jobs or supermarket deserts or lack of public transportation or some other issue.

YUP anyone advocating this to the public is not doing the industry any favors to many bad apples and even if your the holier than though trainer etc etc.. the students are such that you cannot know who is going to be a bad apples and screw people.. having spent 40 years lending money to investors .. its the nicest ones up front that end up being bad apples.

Another example of this is Newark, extremely strict laws making land lording a second job.When finding the right area to invest, towns with more lenient land lording laws and proximity to public transportation tend to be a receipt for success.