time of receipt


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time of receipt

[′tīm əv ri′sēt]
(communications)
The time at which a receiving station completes reception of a message.
McGraw-Hill Dictionary of Scientific & Technical Terms, 6E, Copyright © 2003 by The McGraw-Hill Companies, Inc.
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The determination as to whether an interest is a profits interest or a capital interest generally is made at the time of receipt of the partnership interest.
The time for determining whether a profits or capital interest has been granted is the time of receipt. The testing date for substantially nonvested profits interests has been unclear.
83 (b) election) is made, the service provider is taxed at the time of receipt on the excess of the property's FMV over the amount (if any) paid for it.
This determination is made at the time of receipt of the partnership interest.