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Albert sells stock to Sarah on December 27, 20X7. Albert requests that the $10,000 payment be escrowed until January 5, 20X8, when the proceeds will

Albert sells stock to Sarah on December 27, 20X7. Albert requests that the $10,000 payment be escrowed until January 5, 20X8, when the proceeds will be distributed to him. When does Albert recognize income?.Suppose the account is not transferable or assignable

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