Examlex
An individual is considered an active participant in an employer-sponsored retirement plan merely because an individual's spouse is an active participant for any part of a plan year in applying the IRA phase-out provision.
Commercial Banks
The largest and oldest of all financial institutions, relying mainly on checking and savings accounts as sources of funds for loans to businesses and individuals.
Q7: Kim dies owning a passive activity with
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Q115: The income of a sole proprietorship is