Fruit and Tree Doctrine

Fruit and Tree Doctrine means:
a judicial doctrine that an individual who earns income from property or services may not assign such income to another person for tax purposes. For example, a mother may not assign her earnings from commissions to her daughter in order to avoid paying income taxes on these earnings.

U.S. and other Developed Countries International Tax Meaning

A judicial doctrine that an individual who earns income from property of services may not assign such income to another person for tax purposes.

See the entries Income Tax and State Income Tax in the American Encyclopedia of Law.