Examlex
A calendar year taxpayer that in 2011 elected (under the check-the-box Regulations)to be taxed as a corporation wants to be taxed as a partnership in 2012.Is this permissible?
Extant Cetaceans
Currently living whale, dolphin, and porpoise species that are members of the order Cetacea.
Hind Feet
The rear feet or legs of an animal, often specialized for various functions such as jumping, running, or climbing.
Modern Cetaceans
Refers to the current species of whales, dolphins, and porpoises, highly adapted marine mammals with a fully aquatic lifestyle.
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