For example, if someone can spend funds deposited ... do so—even if they delayed or forwent that capacity in real life. Constructive receipt of income prevents taxpayers from deferring tax ...

An American depositary receipt (ADR) is essentially a certificate that represents one or more shares of stock in a foreign company that typically trades on an exchange in a different country.

Prolific social media poster and VC Deedy Das posted on X a photo of a fake receipt for a (real) San Francisco steakhouse that he says was created with 4o. You can use 4o to generate fake receipts.