Which of the Following Would Not Be Classified as a Material

question 47

Multiple Choice

Which of the following would not be classified as a material participant in an activity?

• A) An individual who participates more than 100 hours a year and the person's participation is not less than any other individual's participation.
• B) An individual who participated in the activity for at least one of the preceding five taxable years.
• C) An individual who participates in an activity regularly, continuously, and substantially.
• D) An individual who participates in an activity for more than 500 hours a year.