Examlex
An affiliated group aggregates its separate charitable contributions,deductions for which then are subject to an annual limitation of 10% of consolidated taxable income.
AIDS Testing
Medical tests conducted to determine if an individual is infected with the Human Immunodeficiency Virus (HIV), which causes AIDS.
Strict Scrutiny
The highest level of judicial review used by courts to evaluate the constitutionality of laws, requiring a compelling state interest.
Brown v. Board of Education
A landmark Supreme Court decision in 1954 that declared state laws establishing separate public schools for black and white students to be unconstitutional.
Desegregation
The process of eliminating segregation, or separation, often referring to racial integration in schools, housing, and public facilities.
Q10: Fred is the sole shareholder of an
Q12: A divisive "Type D" reorganization where the
Q35: In terms of the consolidated return rules,non-U.S.corporations,tax-exempt
Q54: Payment to a general partner for $10,000
Q71: At a time when Blackbird Corporation had
Q100: A U.S.corporation owns a German corporation.The U.S.corporation
Q113: An S corporation cannot incur a tax
Q117: The amount of recognized gain cannot exceed
Q141: Sub sells an asset to Parent at
Q154: Randall owns 800 shares in Fabrication,Inc.,an S