Examlex
An example of the aggregate concept underlying partnership taxation is the fact that the partners (rather than the partnership) pay tax on partnership income.
Disjunction
A logical operation expressing the condition of having at least one of two statements be true; represented by "or."
Disjunctions
Logical operations that result in truth if at least one of the operands is true.
Conditionals
Statements that express a hypothesis and its conclusion, commonly structured in "if...then..." format.
Provided
Given as a condition or stipulation in a particular situation or argument.
Q2: Typical indicators of income-tax nexus include the
Q30: Pursuant to a complete liquidation, Oriole Corporation
Q61: Albert transfers land (basis of $140,000 and
Q87: Fern, Inc., Ivy, Inc., and Jeremy formed
Q100: Raul's gross estate includes 1,500 shares of
Q135: As a result of a redemption, a
Q137: Agnes is aware that a feeder organization
Q147: Which one of the following statements about
Q152: For purposes of the unrelated business income
Q153: José Corporation realized $900,000 taxable income