##  [Assignment of Income Doctrine](/index.php/assignment-income-doctrine) 

  ##  [Assignment of Income Doctrine](https://social.quantumdictionary.io/assignment-income-doctrine-0) 

  

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**Social Sciences Dictionary**

 







 

 

 

 



 

 

 

 

Definition

Tax doctrine that attributes income to the person who earned it — the economic source (personal services or owning property)—even when the taxpayer attempts to shift receipt to another person to avoid tax; courts and tax authorities look to who performed the services or who owns the income‑producing asset and who retains control over the earning process.