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The Millikan oil-drop experiment demonstrated that:
Specific Tests
Refer to criteria or conditions applied to determine eligibility or compliance in various contexts, such as tax law or regulations.
Qualifying Child
A dependent of a taxpayer that meets specific IRS criteria related to relationship, age, residence, and support for eligibility for certain tax benefits.
Joint Return Test
A requirement for certain tax benefits that mandates the taxpayer to file a joint tax return with their spouse.
General Tests
Specific criteria or standards applied to determine eligibility for tax benefits or to classify income and deductions.
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