Examlex
A "U.S. shareholder" for purposes of CFC classification is any U.S. person who owns directly, indirectly, and constructively at least 50% of the voting power of a foreign corporation.
Type I Error
An error in hypothesis testing that occurs when the null hypothesis is wrongly rejected, falsely indicating a significant result.
Two-tailed Hypothesis
A hypothesis test that considers both directions of an effect, allowing for the possibility of difference in either direction from the null hypothesis.
Critical Values
Specific points on the scale of a test statistic beyond which we reject the null hypothesis, crucial in hypothesis testing to determine the significance of the results.
Critical Value
A threshold in a statistical test that defines the boundary for rejecting the null hypothesis.
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