Examlex
Under the "check-the-box" Treasury Regulations,an LLC with more than one member is treated as a partnership unless the LLC affirmatively elects to be classified as a corporation.
Linguistic Relativism
The theory that the structure of a language affects its speakers' worldview or cognition, also known as the Sapir-Whorf hypothesis.
Longitudinal Study
Research design that involves repeated observations of the same variables (such as people) over short or long periods of time, often years or decades.
PTSD
Post-traumatic stress disorder, a mental health condition triggered by experiencing or witnessing a terrifying event, characterized by flashbacks, nightmares, and severe anxiety.
Practical Intelligence
A type of intelligence that involves the ability to solve everyday problems through the use of experience-based knowledge.
Q1: The tax law encourages certain forms of
Q4: For purposes of the accumulated earnings tax,reasonable
Q15: For purposes of the dependency exemption,a qualifying
Q23: How does an electing large partnership differ
Q29: A larger work opportunity credit is available
Q30: A corporation is classified as a personal
Q50: While using a metal detector at the
Q109: An LLC that elects to be taxed
Q138: Lila and Ted are married and have
Q142: Shelley owns a 25% interest in a