Assertion: embezzler's income | /r/HasProperty | recognized at the time
Facets:
Source sentences:
text: Income is recognized at the time the embezzler takes control of the funds, and, is, therefore, not affected by subsequent restitution.
text: Income is recognized at the time the embezzler takes control of the funds ( Ernestine K. Alcorn, TC Memo 1969-751), and, is, therefore, not affected by subsequent restitution.