_______is deemed to occur when the income has been credited to the taxpayer's account or when the income is unconditionally available to the taxpayer, the taxpayer is aware of the availability and there are no restrictions on the income. (Note; please use only one word per blank.)

Respuesta :

Answer:

Gross Income

Explanation:

Gross income for an individual income also known as gross pay when it's on a paycheck—is the individual's total pay from his or her employer before taxes or other deductions. A company's gross income, found on the income statement, is the revenue from all sources minus the firm's cost of goods sold (COGS).

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