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# IRS provision 254-B requires that an S corporation with

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Senior Manager
Joined: 11 Jul 2006
Posts: 377

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Location: TX
IRS provision 254-B requires that an S corporation with [#permalink]

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25 Oct 2006, 16:37
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IRS provision 254-B requires that an S corporation with assets of greater than \$200,000 send W-2 forms to their full- and part-time employees on or before Jan. 31.

(A) that an S corporation with assets of greater than \$200,000 send W-2 forms to their full- and part-time employees on or before Jan. 31
(B) an S corporation with assets of greater than \$200,000 send W-2 forms to their full- and part-time employees on or before Jan. 31
(C) that an S corporation with assets of greater than \$200,000 send W-2 forms to its full- and part-time employees on or before Jan. 31
(D) an S corporation with assets of greater than \$200,000 send W-2 forms to their full- and part-time employees on Jan. 31 or before
(E) an S corporation with assets of greater than \$200,000 send W-2 forms to its full- and part-time employees on or before Jan. 31

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Manager
Joined: 04 Oct 2006
Posts: 120

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Location: Florida, Argentina, UK
Re: SC - S corporation [#permalink]

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25 Oct 2006, 17:42
C!
Requires that X send...
or
Requires X to send...

on top of this, corporation should have "its"

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VP
Joined: 21 Aug 2006
Posts: 1012

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Re: SC - S corporation [#permalink]

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25 Oct 2006, 19:44
brufarber wrote:
C!
Requires that X send...
or
Requires X to send...

on top of this, corporation should have "its"

for the same reason. C
_________________

The path is long, but self-surrender makes it short;
the way is difficult, but perfect trust makes it easy.

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Senior Manager
Joined: 02 Sep 2006
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25 Oct 2006, 22:25
yeah C cus "requires an S corporation" doesn't seem right to me

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Senior Manager
Joined: 11 Jul 2006
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26 Oct 2006, 16:07
Good Job guys

OA is C

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CEO
Joined: 17 May 2007
Posts: 2947

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Re: SC - S corporation [#permalink]

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17 Apr 2008, 19:59
Posting here for Excellent example of disjunctive phrase to give us a better understanding of complex SVA.

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Current Student
Joined: 28 Dec 2004
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Location: New York City
Schools: Wharton'11 HBS'12
Re: SC - S corporation [#permalink]

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09 May 2008, 15:48
why cant we use the form requires X Y ?

why is E wrong?

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VP
Joined: 10 Jun 2007
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Re: SC - S corporation [#permalink]

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09 May 2008, 18:04
fresinha12 wrote:
why cant we use the form requires X Y ?

why is E wrong?

The sentence requires subjunctive mood to be used.

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Intern
Joined: 27 Aug 2012
Posts: 20

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Re: IRS provision 254-B requires that an S corporation with [#permalink]

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30 Aug 2014, 23:01
First of all wee need "its" here because "its"'s logical antecedent is corporation which is singular.

Our next problems are idioms and the classic command subjunctive mood.

Let's see the available idioms of require from the sticky/pinned topic:

Quote:
392. require + thing/person + infinitive
393. required of
394. requiring that X Y
395. require that X be Y (Not require that X is Y)
396. requiring X to Y

And the subjunctive mood:

[A] command verb + that + [B] + verb in bare infinitive

Since the command verb in the sentence is not underlined, the sentence should follow the syntax of subjunctive mood.

Quote:
IRS provision 254-B requires that an S corporation with assets of greater than \$200,000 send W-2 forms to their full- and part-time employees on or before Jan. 31.

A. that an S corporation with assets of greater than \$200,000 send W-2 forms to their full- and part-time employees on or before Jan. 31

B. an S corporation with assets of greater than \$200,000 send W-2 forms to their full- and part-time employees on or before Jan. 31

C. that an S corporation with assets of greater than \$200,000 send W-2 forms to its full- and part-time employees on or before Jan. 31

D. an S corporation with assets of greater than \$200,000 send W-2 forms to their full- and part-time employees on Jan. 31 or before -

E. an S corporation with assets of greater than \$200,000 send W-2 forms to its full- and part-time employees on or before Jan. 31 -I think we shouldn't omit that

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Re: IRS provision 254-B requires that an S corporation with   [#permalink] 30 Aug 2014, 23:01
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