Regarding the Rules Applicable to Filing of Income Tax Returns

question 41

Multiple Choice

Regarding the rules applicable to filing of income tax returns, which, if any, of the following is an incorrect statement:

• A) Married persons who file joint returns cannot later (after the due date of the return) substitute separate returns.
• B) Married persons who file separate returns can later (after the due date of the return) substitute a joint return.
• C) The usual test as to when a taxpayer must file a return is based on the total of the following: personal exemption + basic standard deduction + both additional standard deductions.
• D) Special filing requirement rules exist for taxpayers who are claimed as dependents of another.
• E) None of these.

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Definitions:

Adrenal Gland

An endocrine gland located above the kidney that produces various hormones, including adrenaline and steroids.

Pituitary Gland

A pea-sized gland at the base of the brain that secretes hormones regulating growth, metabolism, and reproductive processes.

Hypothalamus

A region of the brain responsible for producing hormones that control bodily functions like temperature, hunger, and sleep.

Infundibulum

A funnel-shaped structure; in the human body, it is part of organs such as the brain (connecting the pituitary gland to the hypothalamus) and the female reproductive system (the fallopian tubes).