His failure to actually receive the payment in December is solely due to his own volition, not substantial limitation or external circumstances.Treas Reg §1.451-2(a) states "Income although not actually reduced to a taxpayer's possession is constructively received by him in the taxable year during which it is...otherwise made available...so that he could have drawn upon it during the taxable year if notice of intention to withdraw had been given."

Volitity is good for traders.

yeha your right ive meet quitwe a few people in my area, but what do u think about real estate clubs. i was talking to one of my friends that have been doing the since they was 16, with their father he said most serious ral eatate investoer are out makeing money or are not really trying to be found, most of the time the real heavy hitters find u. is there and volitity to his statement

Have you read Sic Itur Ad Astra: A Theory of Volition by Andrew J Galambos?

You should all be attending the Volition meetup.

:https://www.meetup.com/Volition/events/252476702/?...

Once the dividends based on the pile of money you've created has a higher return than is sufficient to maintain the policy indefinitely you dont have to contribute any longer and it grows by its own volition. 

In this scenario, the sub contractor eventually finds someone to pay his price and I find someone to initially agree to charge less labor by their own volition, or we don't and have to concede down the road. 

He's going to have to want it on his own and want to do something on his own volition.

It leads to landlords doing minimal repairs and improvements to properties, and often increases neighborhood neglect.If a tenant leaves on their own volition you can raise the rents back up to market rates.