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Ryan embezzled $300,000 from his employer. Which one of the following tax doctrines, principles, or tests applies to make the embezzled funds includable in Ryan's

Ryan embezzled $300,000 from his employer. Which one of the following tax doctrines, principles, or tests applies to make the embezzled funds includable in Ryan's gross income?

Constructive receipt doctrine.

Claim of right doctrine.

Return of capital principle.

Cash equivalent doctrine.

All events test.

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