Under Which of the Following Scenarios Could Charles, a Citizen

question 5

Multiple Choice

Under which of the following scenarios could Charles, a citizen of England, be eligible to claim the "closer connection" exception to the substantial presence test in 2019?

• A) Charles spent 183 days in the United States in 2019 and has his tax home in England.
• B) Charles spent 183 days in the United States in 2019 and has his tax home in the United States.
• C) Charles spent 182 days in the United States in 2019 and has his tax home in England.
• D) Charles spent 182 days in the United States in 2019 and has his tax home in the United States.

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Definitions:

Crossed Extensor Reflex

A reflex action whereby stimulation of one limb results in the extension of the opposite limb.

Reciprocal Innervation

A neural circuitry mechanism that allows for coordinated muscle contraction and relaxation, ensuring smooth and efficient movements.

Arachnoid Mater

One of the three meningeal layers, situated between the dura mater and the pia mater, that surrounds and protects the brain and spinal cord.

Meninx

Refers to the membranous covering of the brain and spinal cord, collectively known as meninges.