In Which, If Any, of the Following Situations May the Individual

question 160

Multiple Choice

In which, if any, of the following situations may the individual not be claimed as a dependent of the taxpayer?

• A) A former spouse who lives with the taxpayer (divorce took place last year).
• B) A stepmother who does not live with the taxpayer.
• C) A married daughter who lives with the taxpayer.
• D) A half-brother who does not live with the taxpayer and is a citizen and resident of Honduras.
• E) A cousin who lives with the taxpayer.

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Definitions:

Conglomerate Merger

A type of merger in which two companies in unrelated businesses combine their operations.

Horizontal Merger

A business consolidation that occurs between firms which operate in the same industry, often leading to a higher market concentration.

Vertical Merger

A merger between two companies operating at different levels within an industry's supply chain.

Tying Contract

An agreement where the sale of one product (the tying product) is conditional on the purchase of another product (the tied product).