Which, If Any, of the Following Is Not an Eligible

question 82

Multiple Choice

Which, if any, of the following is not an eligible shareholder of an S corporation?

• A) A child, age 9.
• B) Spouse of a nonresident alien in a community property state.
• C) A voting trust.
• D) An estate of a deceased shareholder.
• E) All of the above can own S corporation stock.

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Definitions:

Regression

A statistical method for predicting the value of a dependent variable based on the value(s) of one or more independent variables, or a defense mechanism leading to reversion to an earlier stage of development.

Psychosexual Stage

A concept in Freudian psychology that describes phases during childhood where the libido is focused on different body parts.

Defense Mechanism

Psychological strategies developed by the unconscious mind to protect an individual from anxiety or unacceptable thoughts and feelings.

Fixation

In psychoanalytic theory, an obsessive interest or attachment to a developmental phase or aspect of personal interaction.