Under Proposed Rules Issued by the IRS, in Which of the Following

question 9

Multiple Choice

Under proposed rules issued by the IRS, in which of the following situations should an LLC member be treated as a general partner for self-employment tax purposes?

• A) The member is not personally liable for any of the LLC debt.
• B) The member has authority to contract on behalf of the LLC.
• C) The member spends 450 hours participating in the management of the LLC's trade or business during the taxable year.
• D) The member is listed on the LLC's letterhead.

---

Definitions:

Unconditioned Response

Natural, automatic reaction to a stimulus that occurs without any need for prior learning or conditioning.

Loud Noise

A sound that is significantly high in volume and can potentially cause hearing damage or discomfort.

Conditioned Emotional

A learned emotional response to a previously neutral stimulus through conditioning.

Acquired Fear

A type of fear that is learned through experience or conditioning, rather than innate.