Regarding the Rules Applicable to Filing of Income Tax Returns

question 41

Multiple Choice

Regarding the rules applicable to filing of income tax returns, which, if any, of the following is an incorrect statement:

• A) Married persons who file joint returns cannot later (after the due date of the return) substitute separate returns.
• B) Married persons who file separate returns can later (after the due date of the return) substitute a joint return.
• C) The usual test as to when a taxpayer must file a return is based on the total of the following: personal exemption + basic standard deduction + both additional standard deductions.
• D) Special filing requirement rules exist for taxpayers who are claimed as dependents of another.
• E) None of these.

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Definitions:

Reducing Discrimination

Implementing measures and practices aimed at decreasing unfair treatment of individuals based on their race, gender, age, or other characteristics.

Advisory Committees

Groups of experts or stakeholders formed to offer guidance and advice on specific topics or issues to organizations or governing bodies.

Quotas

Set limits or targets, often referring to the required or expected production output, sales levels, or representation of certain groups.

Cultural Value Dimension

Frameworks or models that describe the dominant patterns of values, beliefs, and behaviors that characterize different cultures.