Examlex
Which of the following would not prevent an alien without a "green card" from being classified as a U.S.resident for income tax purposes?
Scienter
A legal term referring to the knowledge of wrongdoing or fraudulent intent in actions leading to harm or damage.
CPA Firm
A company that provides accounting, auditing, tax, and business consulting services, staffed by certified public accountants (CPAs).
Ultramares Rule
A legal doctrine limiting the liability of auditors to third parties in cases of negligence, unless a prima facie case of fraud could be proven.
Primary Benefit Test
A legal principle used to determine who is primarily benefited by a service or transaction, often applied in labor law and contract disputes.
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