Priv. Ltr. Rul. 200945005 (Jul. 28, 2009)

(petitioner on cash method held to be in receipt of disbursement from deferred compensation plan as of date of actual receipt of check (Jan. 2) and not when he was advised that the check was available to be picked up (Dec. 31 of prior year); office at which checked could be picked up closed on Dec. 31 so petitioner not in constructive receipt of check as of Dec. 31 of prior year). 

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