An Individual Is Considered to Materially Participate in an Activity

question 87

Multiple Choice

An individual is considered to materially participate in an activity if any of the following tests are met with the exception of

• A)the individual participates in the activity for more than 500 hours during the year.
• B)the individual participates in the activity for 75 hours during the year,and that participation is more than any other individual's participation for the year.
• C)the individual has materially participated in the activity in any five years during the immediate preceding 10 taxable years.
• D)the individual's participation in the activity for the year constitutes substantially all of the participation in the activity by all individuals.

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Definitions:

Plasmolysis

The process in which cells lose water in a hypertonic solution, causing the cell membrane to detach from the cell wall.

Crenation

The shrinking of cells in a hypertonic solution due to loss of water through osmosis.

Osmotic Pressure

The pressure that needs to be applied to a solution to prevent the inward flow of water across a semipermeable membrane.

Turgor Pressure

The pressure exerted by water inside the cell against the cell wall, contributing to the structural rigidity of plant cells.