6. Payments received under workers' compensation acts are generally included in gross income. true/ False 7. Per the constructive receipt doctrine, a cash basis taxpayer receives income when it is credited to a taxpayer's account, or set apart for him/her, or otherwise made available for him/her to draw upon at any time. True/ false

8. A tenant renting business-use property who reports on the cash basis of accounting is not allowed to claim a deduction for a payment of rent in advance, but must wait until the year in which the payment was due to claim the deduction. True/ false

9. Security deposits received by a landlord from tenants are not picked up in the landlord's gross income unless they are to be returned to the tenant upon termination of the lease. True/ False

10. An amount paid by the Veterans Administration to a family member of a military disabled veteran as a sudsistence allowance is excluded from gross income.true/ false