In 2011, a Parent May Elect to Include a Subsidiary

question 50

True/False

In 2011, a parent may elect to include a subsidiary as a member of the group from the beginning of the taxable year if it was acquired within the first 30 days of the taxable year.

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Definitions:

Negative Affectivity

A personality characteristic involving the predisposition to experience negative emotions such as anger, anxiety, or depression more frequently or intensely than average.

Carpal Tunnel Syndrome

Repetitive-motion disorder most frequently associated with keyboarding and the use of optical scanners; occurs when repetitive flexing and extension of the wrist causes the tendons to swell, thus trapping and pinching the median nerve.

Median Nerve

A major nerve in the human body that runs down the arm and forearm, and into the hand, playing a significant role in the control of hand and finger movements.

Wrist Tendons

Fibrous connective tissues that connect muscles to bones in the wrist, facilitating movement and support.