Examlex
Which of the following is not considered a family member for purposes of the S corporation shareholder limit test?
Velocity
The speed of something in a given direction.
Density
A physical property that describes the mass of a substance per unit volume.
Reflection
In geology, the process by which seismic waves bounce off layers within Earth's interior, helping to understand sub-surface structures.
Refraction
The bending of a wave, such as light or sound, as it passes from one medium to another medium of different density.
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