Examlex
To qualify as a qualifying relative, an individual must meet three of five tests. These are the gross income test; the support test; the relationship or member of the household test; the citizen or residency test; and the joint return test.
Ownership
The legal right or title to an asset or property, granting the owner control and benefits from its use or disposition.
Fraud
A deliberate act of misleading someone to benefit oneself or harm another person.
Accession
The addition of value to personal property by the use of labor or materials.
Title
A formal document or designation indicating ownership of property or the right to claim something.
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