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According to Ralph Linton, what is the difference between discovery and invention?
Dependent Taxpayer Test
Criteria used to determine whether a taxpayer can claim another person as a dependent, including relationship, residency, and support tests.
General Tests
General Tests refer to a set of standard procedures or criteria used for evaluating or assessing a specific aspect or condition.
Relationship Test
The Relationship Test is an IRS criterion used to determine if a person qualifies as a dependent based on their relationship to the taxpayer.
Head of Household
A tax filing status for unmarried individuals that provides a higher standard deduction and lower tax rates than the Single filing status, if they have a qualifying person living with them.
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