Gross receipts are sales of a business that form the basis for corporate taxation in a handful of individual states and certain local tax authorities. The components of gross receipts vary by ...

For example, if someone can spend funds deposited from a check before it has cleared, they're in constructive receipt of those funds. Constructive receipt matters for the reporting of taxable ...

Most of the earlier stories covering the launch of Square included a screenshot of an example receipt that is displayed on Square’s site right now. The actual receipt doesn’t quite look like ...