Which of the Following Is More Likely to Receive IRS

question 42

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 these

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Definitions:

Psychological Disorders

Mental health conditions characterized by changes in thinking, mood, or behavior associated with distress or impaired functioning.

Sick Role Behavior

Those activities undertaken by people who have been diagnosed as sick that are directed at getting well.

Illness Behavior

Those activities undertaken by people who feel ill and who wish to discover their state of health, as well as suitable remedies. Illness behavior precedes formal diagnosis.

Sinuses

Air-filled spaces in the skull that are connected to the nasal cavity.