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."

@Andrew Smith lots of info on the web...

Somewhere searching around on the IRS web site, I found a set of guidelines for auditors on this topic.

It’d be great to have access to the BP web air archive and calculator on the mobile app.

Here are some ideas we have researched on the web:- solar farm for flagler- cheap indoor or RV storage- lease land to farmer- harvesting timber- create a campground- horse stables- create property(ies), maybe a trailer park?

Does anyone have a sample "IRA LLC" operating agreement (or web link to an op agreement) which you would mind sharing?

contact_type=abuseUnfortunately, this kind of thing is one of the downsides of the web and is the reason why we don't allow people to post their emails in forum posts.

I'd take a look at the Trip Log one and make sure to try out the web based app that shows everything in a lot of detail.

He manages a good web page of wholesale deals from multiple wholesalers.

Google will give you 20 web sites that all show average or median rent for any given city year over year or for any given date range.