Examlex
Financial measures are the sole means for making management decisions.
Gross Income Test
A criterion used by the IRS to determine if someone can be claimed as a dependent based on their gross income.
Relationship Test
Criteria used by the IRS to determine eligibility for certain tax benefits and deductions, based on the taxpayer's relationship to another individual.
Age Test
A criteria used in various legal and financial contexts to determine eligibility based on an individual's age.
Alimony Payments
Payments made to a spouse or former spouse under a divorce or separation agreement, qualifying as deductible for the payer in certain cases.
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