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If lease rental payments to a noncorporate shareholder-lessor are classified as unreasonable, the taxable income of a
C corporation increases and the gross income of the shareholder increases.
Queer Theory
An approach that seeks to question and challenge normative ideas of gender and sexuality, focusing on the fluidity and social construction of these concepts rather than fixed identities.
Transgender Identity
A term for people whose gender identity differs from the sex they were assigned at birth.
Noncisgender
Noncisgender describes individuals whose gender identity does not align with the sex they were assigned at birth, encompassing various gender identities outside of the traditional male/female binary.
Behavioral Characteristics
Traits or patterns of action or conduct that are observable in individuals, often distinguishing one person from another.
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