Which Statement Is Incorrect with Respect to the Number-Of-Shareholders Test

question 66

Multiple Choice

Which statement is incorrect with respect to the number-of-shareholders test in filing an S election?

• A) Husband Jaime and wife Maria count as one shareholder.
• B) Grandmother Adela and granddaughter Maria count as one shareholder.
• C) Husband Jaime and the estate of wife Maria count as one shareholder.
• D) Husband Jaime and ex-wife Isabel count as one shareholder.
• E) All of these statements are correct.

---

Definitions:

Broken Glass

A metaphor for damage or destruction, often used to symbolize the breaking of barriers or the aftermath of a disruptive event.

Positive Details

Specific pieces of information that reflect well on someone or something, enhancing its image or perception.

Negative Details

Pertains to the facets of information or aspects that are pessimistic or undesirable in nature.

Psychology Study

Academic research aiming to understand, explain, and predict behaviors, emotions, and thoughts through scientific methods.