Examlex
From January through November, Vern participated for 420 hours as a salesman in a partnership in which he owns a 50% interest.The partnership has four full-time employees.During December, Vern spends 110 hours cleaning the store and painting the walls in order to meet the material participation standards.Vern qualifies as a material participant.
Skin-to-Skin Contact
Direct physical contact between the skin of two individuals, often used to promote bonding and emotional well-being.
Premature Infant
An infant born before the completion of 37 weeks of gestation, often requiring specialized medical care.
HIV Transmission
The process by which the Human Immunodeficiency Virus (HIV) is spread from one person to another, commonly through unprotected sexual contact, sharing needles, or from mother to child during birth or breastfeeding.
Breast-Feeding
The act of feeding a baby with milk directly from the breast, providing nutritional and immune support to the infant.
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