Examlex
What is the term for a piece of crust which has been in a collision along a convergent crustal boundary and become accreted to another crustal plate?
Qualifying Child
A dependent of a taxpayer that meets specific IRS criteria related to relationship, age, residence, and support for eligibility for certain tax benefits.
Joint Return Test
A requirement for certain tax benefits that mandates the taxpayer to file a joint tax return with their spouse.
General Tests
Specific criteria or standards applied to determine eligibility for tax benefits or to classify income and deductions.
Single Taxpayer
A filing status for unmarried individuals that determines the tax rate and deductions they are eligible for on their income tax return.
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