A US Citizen, Who Uses a Calendar Year as His Tax

question 54

Multiple Choice

A U.S. citizen, who uses a calendar year as his tax year, is transferred to a foreign country by his employer. The U.S. citizen arrived in the foreign country on November 3 of last year. Residency is expected to be maintained in the foreign country until August 4 of next year. None of the years are a leap year. The first year for which an earned income exclusion can be claimed is

• A)last year.
• B)the current year.
• C)next year.
• D)The earned income exclusion cannot be claimed.

Distinguish between age-related and ageing-related conditions.

Identify strategies for managing the social and economic consequences of early-onset disabilities.

Recognize resources available to individuals with disabilities.

Understand risk factors for declining health in individuals with disabilities, especially women.

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Definitions:

Merger Clause

A clause in a written agreement within the statute of frauds which states that the written agreement accurately reflects the final, complete version of the agreement.

Parol Evidence Rule

A legal doctrine stating that oral or extrinsic evidence cannot be used to contradict, vary, or add to the terms of a written contract.

Prenuptial Agreement

A legal document entered into before marriage, specifying the division of assets and financial arrangements in the event of a divorce.

Statute Of Frauds

A legal concept that requires certain types of contracts to be written and signed in order to be enforceable.