Which of the Following Is More Likely to Receive IRS

question 11

Multiple Choice

Which of the following is more likely to receive IRS scrutiny under the assignment of income doctrine?

• A)A corporation paying its shareholders a $20,000 dividend.
• B)A parent employing her child in the family business.
• C)A taxpayer gifting stock to his children.
• D)A cash-basis business delaying billing its customers until after year-end.
• E)None of the choices are correct.

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Definitions:

Negative Reinforcement

is a behavioral psychology concept where the removal of an unfavorable outcome or stimulus strengthens a behavior.

Reinforcement Contingencies

The conditions or rules that determine whether responses lead to the presentation of reinforcers.

Intermittent Reinforcement

A conditioning schedule where rewards or punishments (reinforcers) are given out irregularly, which can lead to more resistant behaviors.

Delayed Reinforcement

A reinforcement that is not immediately presented after the desired behavior, which can sometimes reduce its effectiveness.