Relay-Version: version B 2.10 5/3/83; site utzoo.UUCP
Posting-Version: version B 2.10 5/3/83; site rochester.UUCP
Path: utzoo!linus!philabs!seismo!rochester!koomen
From: koomen@rochester.UUCP (Hans Koomen)
Newsgroups: net.taxes
Subject: deferred income?
Message-ID: <4068@rochester.UUCP>
Date: Tue, 6-Dec-83 00:57:53 EST
Article-I.D.: rocheste.4068
Posted: Tue Dec  6 00:57:53 1983
Date-Received: Fri, 9-Dec-83 00:39:16 EST
Sender: koomen@rocheste.UUCP
Organization: U. of Rochester, CS Dept.
Lines: 10

From: Hans.Koomen
Just recently I finally received a check for some consulting I did over
the summer. As I can well afford to wait another month at this point, I
was wondering whether I could wait with cashing this non-trivial amount
until January and consider it 1984 income, instead of adding it to this
year's income?  What exactly determines the income date? The date the
services were rendered? The check was written? received? cashed?
FYI, I do file Schedule C (private business). 

-- Hans  ( Koomen@Rochester  or  ...!seismo!rochester!koomen )