Which Taxpayer Would Not Be Considered a Material Participant of an Activity

question 20

Multiple Choice

Which taxpayer would not be considered a material participant of an activity?

• A) taxpayer materially participated in the activity for any five of the preceding ten years
• B) taxpayer participated on a regular, continuous, and substantial basis last year
• C) taxpayer participated 95 hours last year and participation is not less than any other participants for the year
• D) taxpayer participated in the activity for 995 hours last year
• E) None of these

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Definitions:

Glottis

The part of the larynx consisting of the vocal cords and the slit-like opening between them, involved in breathing, producing sound, and protecting the trachea against food aspiration.

Major Function

The primary role or activity through which a system, organ, or molecule contributes to the overall operation or purpose of an organism.

Warming Incoming Air

The process of increasing the temperature of air entering the respiratory system, typically performed by the nasal passages.

Moistening

The process of making something slightly wet or damp.